With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion

Hybrid tractors with spark-ignition and electric propulsion

DGFT CLEARANCE

HSN 8701 23 00 (hybrid tractors with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 policy conditions. New vehicle imports must comply with Policy Conditions 2, 7 and 9 of Chapter 87, while second-hand or used vehicle imports are governed by Policy Condition 1; vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8701 23 00

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Policy condition compliance from DGFT
Vehicle registration declaration from MoRTH
Authorised Representative certificate from manufacturer

Compliance steps

1
Determine whether the consignment constitutes a new or second-hand vehicle and apply the corresponding Chapter 87 policy conditions. New vehicle imports must satisfy Policy Conditions 2, 7 and 9; second-hand or used vehicle imports must satisfy Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to establish whether an exemption applies.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9 · ITC (HS) Chapter 87 Policy Conditions 3, 4, 5, 6 and 11
2
Ensure vehicle registration is arranged through the manufacturer, their Authorised Representative in India, or the importing organisation or citizen (for personal use, demonstration, testing, research or scientific use) in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Cite Policy Condition 12 and GSR 870(E) dated 13-09-2018 on the bill of entry documentation.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is failing to distinguish between the new-vehicle and second-hand-vehicle policy tracks before filing the bill of entry. A new hybrid tractor presented under the second-hand policy condition — or vice versa — attracts detention and DGFT-policy enforcement; the exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 are narrowly scoped and must be assessed against the specific purpose of import (demonstration, testing, research) before relying on them.

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Frequently asked

Does HSN 8701 23 00 require BIS certification?

No, hybrid tractors under this tariff line are not subject to any BIS Quality Control Order. Import is governed by the ITC (HS) import policy conditions for Chapter 87 administered by the Directorate General of Foreign Trade, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply when importing a second-hand hybrid tractor?

Second-hand or used vehicle imports are subject to Policy Condition 1 of Chapter 87, while Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions that must be individually assessed before the bill of entry is filed.

Can an organisation import this tractor for research or testing without standard vehicle-import restrictions?

Imports for demonstration, testing, research or scientific use may qualify under the exemption conditions in Policy Conditions 3, 4, 5, 6 and 11, but registration must still comply with GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 under Policy Condition 12.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.