Other, air-conditioned
Diesel-electric hybrid buses and coaches, air-conditioned
HSN 8702 20 28 (Other, air-conditioned) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, as notified under GSR 870(E) dated 13-09-2018.
- ITC (HS) policy compliance from DGFT
- Vehicle registration documents from MoRTH
- Import authorisation from DGFT
- 1Confirm the applicable policy condition 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. Applicable exemptions may be claimed under Policy Conditions 3, 4, 5, 6 and 11 where eligible.ITC (HS) 2022 Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11 · DGFT
- 2Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, where the importer is a manufacturer, authorised representative, or an organisation or individual importing for personal use, demonstration, testing, research or scientific use. The GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 govern this requirement.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For Vintage Motor Vehicles, note that import is Free for actual users per the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025, which amends Policy Condition 1(iii). Retain documentary evidence of actual-user status for customs verification.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy conditions with those applicable to second-hand or used vehicles: a consignment of used diesel-electric hybrid buses routed under Policy Conditions 2, 7 and 9 — applicable only to new vehicles — will be detained and subjected to Restricted-import enforcement. Determine the new-versus-used status of the consignment before purchase order issuance, and verify which exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 apply to the specific importer category and end-use purpose.