Project Import Scheme simplifies customs assessment by classifying project imports under a single tariff heading and uniform duty. The Project Import Scheme allows consolidated assessment of capital goods and related items for initial setting up or substantial expansion of notified projects by placing such imports under Tariff Heading 9801 and applying a uniform customs duty treatment under the Project Import Regulations, 1986. Eligible imports include machinery, auxiliary equipment, testing and R&D apparatus, components and raw materials; spare parts and consumables are permitted within a prescribed limit. The scheme excludes certain service establishments and single or composite machines. Construction equipment necessary for project setup is eligible and must be recorded in the Plant Site Verification Certificate and may be transferred between registered projects on sponsor recommendation.