Other, air-conditioned
Hybrid bus or coach, spark-ignition and electric motor, air-conditioned
HSN 8702 30 18 (hybrid air-conditioned motor vehicles for ten or more persons) 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 used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy condition compliance from DGFT
- Vehicle registration certificate from MoRTH
- Import declaration from CBIC
- 1Determine whether the vehicle is new or second-hand before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to confirm whether any applicable exemption category applies to the specific consignment.ITC (HS) 2022 Schedule I, Chapter 87 — Policy Conditions 1, 2, 7, 9; exemptions under Policy Conditions 3, 4, 5, 6 and 11
- 2Ensure post-import vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use. Confirm applicability of DGFT Notification 14/2015-20 dated 28-08-2019.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, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit Free import by actual users. Confirm vintage-vehicle eligibility criteria and document the basis for the Free-category claim at the bill of entry.DGFT Notification 58/2024-25 dated 07-02-2025 — Amendment to Policy Condition 1(iii), Chapter 87
The most common error on this tariff line is conflating the new-vehicle policy track with the used-vehicle track: an air-conditioned hybrid bus assembled abroad and shipped as a demonstrator unit may be treated as a new vehicle by the importer but assessed as a used vehicle by customs on the basis of pre-delivery mileage or registration history, triggering the more restrictive Policy Condition 1 regime and potential detention pending re-documentation. Confirm vehicle status — new, second-hand, or vintage — in writing with the exporter before the bill of lading is issued.