Integrated monocoque vehicle, air-conditioned
Diesel bus, integrated monocoque body, air-conditioned
HSN 8702 10 21 (Integrated monocoque vehicle, air-conditioned) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, and exemptions available under Policy Conditions 3, 4, 5, 6 and 11 must be established at the bill-of-entry stage.
- ITC (HS) policy compliance from DGFT
- Vehicle registration declaration from MoRTH
- Exemption certificate from DGFT
- 1Determine the applicable policy track 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. Importers should additionally verify whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific transaction.ITC (HS) Import Policy, Chapter 87 — Policy Conditions 1, 2, 7, 9 and exemptions 3, 4, 5, 6, 11
- 2Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, as mandated under Policy Condition 12, whether the importer is a manufacturer, authorised representative, organisation or individual citizen importing for personal use, demonstration, testing, research or scientific purposes.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · Policy Condition 12 of Chapter 87
- 3For vintage motor vehicle imports, confirm that the import is by an actual user, which qualifies the consignment as Free under the amendment to Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025. Document the actual-user status with supporting evidence at the bill-of-entry stage.DGFT Notification 58/2024-25 dated 07-02-2025 — amendment to Chapter 87 Policy Condition 1(iii)
The most common error on this tariff line is conflating the new-vehicle policy track with the second-hand-vehicle track: an air-conditioned monocoque bus that has been pre-registered or used in the exporting country, even briefly, falls under Policy Condition 1 — not Conditions 2, 7 and 9 — and presents a materially different documentation burden. Submitting new-vehicle compliance documentation for a technically used vehicle results in customs detention and potential confiscation under the Customs Act, 1962, with no rectification option once out-of-charge is refused.