Import of New OTR Tyres in India cannot be challenged by Customs
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Dated: 22.01.2022

Import of New Tyres in India for Off The Road Purposes

S.J. EXIM Services team looks at the mandatory steps that need to be taken to import New Tyres in India for Off The Road (OTR) purposes.

Key Points:

  1. Imports must ensure that they import only OTR Tyres and not regular Pneumatic Tyres
  2. The Tyres should NOT be covered under the Quality control order (QCO). Tyres exempted from QCO are also exempted from BIS registration
  3. Markings to identify exempted tyres from mandatory QCO are-  
  1. Commercial Vehicle: Speed below 80 KMPH marked with Speed Symbols A (A1 to A8), B, C, D or E
  2. Off The Road Tyres: Markings on OTR are C (C1, C2), E (E1 to E4 & E7), G (G1 to G4), L (L2 to L5, L3S to L5S), IND or NHS
  3. Run Flat Tyres: Marking RF
  1. HS Codes which are exempted from compulsory DGFT Import licensing as per DGFT Notification No 12/2015-20 dtd 12th June 2020
  1. 4011 3000 – Of a kind used on aircraft
  2. 4011 7000 – Of a kind used on agricultural or forestry vehicles and machines
  3. 4011 8000 – of a kind used on construction, mining or industrial handling vehicles
  4. 4011 9000- Others (OTRs would fall under this HS Code)
  1. CESTAT Bangalore Quashes the Order of Customs Appeals which had asked for the confiscation of goods and penalty on importing tyres for off the roading purposes at ICD Whitefield Bangalore

Conclusion: You can import tyres which are for OTR purposes in India without any BIS or DGFT license under ITC(HS) 4011 9000. At the same time Importers can also import the tyres under CTH 4011 8080 and claim the benefit of notification No.46/2011-CUS dated 01.06.2011.

Download the Notifications/Orders below:

  1. DGFT Notification: DGFT Notification No 12 dtd 12.06.2020
  2. CESTAT Ruling: The Tyre Mark-CESTAT

 

Source: CESTAT, Bangalore

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