Other, non air-conditioned
Diesel-electric hybrid buses and coaches, non air-conditioned
HSN 8702 20 19 covers non air-conditioned motor vehicles for ten or more persons propelled by both a compression-ignition diesel engine and an electric motor, and is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT). New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are governed exclusively by Policy Condition 1. Vehicle registration post-import must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy condition compliance from DGFT
- Import declaration from CBIC
- Registration compliance from MoRTH
- 1Determine the category of the vehicle before filing the bill of entry: new vehicles must comply with Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must comply with Policy Condition 1; customised vehicles and parts attract Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 to establish whether any exemption applies to the specific consignment.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 7, 9, 10 and exemptions under 3, 4, 5, 6 and 11
- 2Ensure post-import vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018. This obligation applies to vehicles imported by manufacturers, authorised representatives, organisations, or individual citizens 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
- 3If the vehicle qualifies as a Vintage Motor Vehicle, confirm that the import is made by an actual user, as DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to designate vintage motor vehicles as Free for import by actual users.DGFT Notification 58/2024-25 dated 07-02-2025
The most frequent error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used diesel-electric bus — the two tracks are governed by different policy conditions and the misclassification triggers non-compliance with Policy Condition 1, which carries separate ITC (HS) enforcement consequences. Confirm the vehicle's new or used status on the commercial invoice and the bill of lading before filing the bill of entry; a post-filing correction that changes the applicable policy condition is treated as a fresh import declaration.