Other, non air-conditioned
Diesel buses and coaches, non air-conditioned, ten or more passengers
HSN 8702 10 29 (diesel motor vehicles for ten or more persons, non air-conditioned) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with differentiated policy conditions governing new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Policy Condition 1 of Chapter 87). Registration of imported vehicles must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Import policy compliance from DGFT
- Vehicle registration declaration from MoRTH
- End-use declaration from importer
- 1Determine whether the consignment is a new vehicle or a second-hand or 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 of Chapter 87. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 should be assessed and documented at this stage.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
- 2Ensure post-import vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the vehicle is imported by a manufacturer, an authorised representative, or by an organisation or individual for personal use, demonstration, testing, research or scientific purposes. Vintage Motor Vehicles are free for import by actual users following the amendment in Condition 1(iii).GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle and used-vehicle policy tracks: an importer who files a used-vehicle entry under the new-vehicle conditions — or vice versa — triggers an ITC (HS) Restricted-policy breach, with the consignment liable to detention and re-export. Confirm the vehicle's manufacture date and previous registration history before the bill of entry is filed, and verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 of Chapter 87 applies, since misapplied exemption claims are treated as misdeclaration.