Other, air-conditioned
Diesel bus or coach, air-conditioned, ten or more passengers
HSN 8702 10 28 (diesel or semi-diesel motor vehicles for ten or more persons, air-conditioned) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with separate policy conditions governing new vehicles (Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Condition 1 of Chapter 87). Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy condition compliance from DGFT
- Import licence or authorisation from DGFT
- Vehicle registration compliance from MoRTH
- 1Determine whether the consignment consists of new or second-hand vehicles before filing the bill of entry. New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1. Review Conditions 3, 4, 5, 6 and 11 for applicable exemptions that may alter the operative policy requirement.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 7, 9, 3, 4, 5, 6 and 11
- 2Ensure that vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) for registration purposes. Refer to Policy Condition 12 and DGFT Notification 14/2015-20 dated 28-08-2019 for the full registration compliance framework.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Policy Condition 12, Chapter 87
- 3Note that Vintage Motor Vehicles are Free for import by actual users following the amendment to Condition 1(iii). Confirm whether the vehicle qualifies as a vintage motor vehicle under the amended definition before applying the Restricted-import framework.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used bus without recognising that Policy Condition 1 of Chapter 87 imposes a distinct and more restrictive compliance track. An importer who files under the new-vehicle conditions for a pre-owned vehicle risks consignment detention and retrospective enforcement under the correct policy condition; the distinction between new and used must be established from the purchase documentation before the bill of entry is filed, not at the port of examination.