Other, non air-conditioned
Diesel buses for ten or more persons, non air-conditioned
HSN 8702 10 19 (non air-conditioned diesel bus seating ten or more persons) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions for new vehicles (conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (condition 1 of Chapter 87). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- Import policy compliance from DGFT
- Vehicle registration certificate from MoRTH
- End-use declaration to CBIC
- 1Determine whether the vehicle is new or second-hand before filing the bill of entry. New vehicle imports must satisfy policy conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicle imports must satisfy policy condition 1 of Chapter 87. Exemptions available under conditions 3, 4, 5, 6 and 11 must be documented and declared at customs.ITC (HS) 2022 policy conditions 1, 2, 7 and 9 of Chapter 87; exemption conditions 3, 4, 5, 6 and 11 of Chapter 87
- 2Ensure vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. This applies to vehicles imported by manufacturers, their authorised representatives in India, or by organisations and citizens for personal use, demonstration, testing, research or scientific use.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
The single most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or refurbished bus, or vice versa — the two tracks carry different eligibility requirements and the misapplication triggers consignment detention pending re-documentation under the correct Chapter 87 policy condition. Where the importer is a manufacturer or authorised representative, the GSR 870(E) registration compliance obligation is concurrent with, not consequent upon, customs clearance; presenting a clearance certificate without the registration compliance record has resulted in post-clearance enforcement by the Ministry of Road, Transport and Highways.