Project Import Scheme simplifies customs classification under a single tariff heading for capital goods, easing assessment and imports. The Project Import Scheme allows diverse capital goods required for initial setting up or substantial expansion of a project unit to be classified and assessed under a single tariff heading to simplify customs valuation. Eligible imports include machinery, auxiliary and construction equipment, testing and R&D apparatus, components, raw materials and limited spare parts; exclusions apply to certain establishments and single/composite machines. The regime is implemented through Project Import Regulations and notifications, requires a Plant Site Verification Certificate to confirm utilization, and permits transfer of construction equipment between registered projects on sponsoring authority recommendation.