Other, air-conditioned
Air-conditioned diesel buses and coaches, ten or more passengers
HSN 8702 10 18 (Other, air-conditioned diesel motor vehicles for ten or more persons) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles by Policy Condition 1. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.
- Policy Condition declaration from DGFT
- Vehicle registration compliance from Ministry of Road Transport
- Import Licence from DGFT
- 1Determine whether the consignment is a new vehicle or a second-hand/used vehicle before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 must be documented at the time of import.ITC (HS) Import Policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
- 2Ensure that registration of the imported vehicle — whether by a manufacturer, authorised representative, organisation, or individual for personal use, demonstration, testing, research, or scientific purposes — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. The compliance evidence must be in order before out-of-charge is granted.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that vintage motor vehicles are categorised as Free for import by actual users following the amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. Confirm the vehicle qualifies as a vintage motor vehicle under the applicable definition before invoking this exemption.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy conditions with the second-hand-vehicle regime: an air-conditioned diesel bus shipped as a 'new' vehicle but titled or registered abroad before export may be reclassified as second-hand at the port, triggering Policy Condition 1 instead of Conditions 2, 7 and 9, with consequent detention and potential re-export liability. Confirm the vehicle's new/used status in the commercial invoice, bill of lading, and manufacturer's certificate before the bill of entry is filed.