Other, non air-conditioned
Electric buses and coaches, non air-conditioned (ten or more persons)
HSN 8702 40 29 (electric motor vehicles for ten or more persons, non 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 governed by Policy Condition 1 of Chapter 87. Vehicle registration on import must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- Policy Condition compliance from DGFT
- Registration compliance from Ministry of Road Transport
- Import declaration from CBIC
- 1For new electric passenger vehicles (ten or more persons), confirm compliance with ITC (HS) Chapter 87 Policy Conditions 2, 7 and 9 before filing the bill of entry. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether an applicable exemption category covers the specific consignment.DGFT ITC (HS) Chapter 87 Policy Conditions 2, 7 and 9; exemptions under Policy Conditions 3, 4, 5, 6 and 11
- 2For second-hand or used electric buses, satisfy Policy Condition 1 of Chapter 87 and document the vehicle's condition and age at the bill of entry stage. 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.DGFT ITC (HS) Chapter 87 Policy Condition 1; DGFT Notification 58/2024-25 dated 07-02-2025
- 3Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the importer is a manufacturer, authorised representative, organisation, or citizen importing for personal use, demonstration, testing, research or scientific use. The applicable notification is GSR 870(E) dated 13-09-2018, read with 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
The most frequent error on this tariff line is applying the Policy Condition framework for new vehicles to second-hand consignments, or vice versa — the two regimes are distinct and non-interchangeable. An importer shipping a used electric bus under the new-vehicle policy conditions faces detention at the port of import and potential re-export or confiscation. Confirm whether the vehicle qualifies as Vintage under the amended Condition 1(iii) introduced by DGFT Notification 58/2024-25 before classifying it as Free for import.