Other, non air-conditioned

Electric buses and coaches, non air-conditioned (10+ persons)

DGFT CLEARANCE

HSN 8702 40 19 (non air-conditioned electric 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 second-hand or used vehicles by Policy Condition 1. Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8702 40 19

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions

Customs documentation

Import Licence from DGFT
Policy Condition compliance from DGFT
Registration compliance from Ministry of Road Transport

Compliance steps

1
Determine 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 governed by Policy Condition 1 of Chapter 87. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions.
ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 7 and 9
2
Ensure vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) for vehicles imported by manufacturers, their authorised representatives, or organisations and citizens importing 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
3
Note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii): vintage motor vehicles are now free for import by actual users. Confirm whether the consignment qualifies as a vintage motor vehicle to determine the applicable policy condition.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the new-vehicle and second-hand-vehicle policy tracks: importers applying new-vehicle Policy Conditions 2, 7 and 9 to a second-hand electric bus — or vice versa — triggers a Restricted-import policy breach at the bill of entry, with the consignment liable to detention and demurrage until the correct policy condition is established. The exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 are frequently overlooked; confirm applicability before filing to avoid unnecessary security deposit requirements.

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Frequently asked

Does HSN 8702 40 19 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import of non air-conditioned electric motor vehicles for ten or more persons is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions.

Which policy conditions apply to the import of a new electric bus under HSN 8702 40 19?

New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS) import policy; exemptions may apply under Policy Conditions 3, 4, 5, 6 and 11.

Can a vintage electric vehicle be freely imported under this tariff line?

Yes, following the amendment in DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are free for import by actual users under Policy Condition 1(iii) of Chapter 87.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.