Other, non air-conditioned
Hybrid bus (spark-ignition and electric motor, non air-conditioned)
HSN 8702 30 29 (hybrid non-air-conditioned motor vehicles for ten or more persons) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- ITC (HS) policy compliance from DGFT
- Vehicle registration declaration from MoRTH
- Import licence or exemption certificate from DGFT
- 1Determine whether the vehicle is new or second-hand before filing the bill of entry: new hybrid buses are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87. Verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific importer category or end-use.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 7, 9, 3, 4, 5, 6 and 11
- 2Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the import is by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific purposes. Customised cars, motorcycles and parts are separately subject to Policy Condition 10 of Chapter 87.GSR 870(E) dated 13-09-2018, Ministry of Road, Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For imports of vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users; confirm the vehicle qualifies under the amended vintage definition before invoking this category.DGFT Notification 58/2024-25 dated 07-02-2025
The most frequent error on this tariff line is applying the new-vehicle Policy Conditions (2, 7 and 9) to a second-hand hybrid bus, or vice versa — the two regimes carry materially different compliance obligations and the mis-categorisation is treated as an ITC (HS) policy breach at the bill-of-entry stage. Confirm the vehicle's year of manufacture and first-registration status in the export country before classifying it as new or used; a declaration error discovered post-clearance attracts re-export or confiscation under the Customs Act, 1962.