Other, air-conditioned

Air-conditioned motor buses and coaches, ten or more persons

DGFT CLEARANCE

HSN 8702 90 18 (air-conditioned motor vehicles for ten or more persons) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with separate policy tracks for new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Policy Condition 1 of Chapter 87). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8702 90 18

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7 and 9)

Customs documentation

Policy condition compliance from DGFT
Vehicle registration certificate from MoRTH
Import declaration from CBIC

Compliance steps

1
Determine the applicable policy track before filing the bill of entry: new vehicles are governed by 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 to confirm whether an exemption applies to the specific import category.
ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure the imported vehicle is registered in accordance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 when imported by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific purposes. Vintage motor vehicles are Free for import by actual users per the amendment introduced by DGFT Notification 58/2024-25.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is failing to identify, before shipment, which policy condition applies to the specific import scenario — new vehicle, second-hand vehicle, or a carve-out category such as personal use or research — and then arriving at port without the requisite documentation for that track. A second-hand vehicle tendered under the new-vehicle conditions, or vice versa, will be detained pending re-examination; demurrage and ground rent accumulate from the date of arrival and are not waived during the adjudication period.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 8702 90 18 require BIS certification?

No, air-conditioned motor vehicles for ten or more persons are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with vehicle-registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions govern second-hand or used vehicles under this tariff line?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; new vehicles are subject to Policy Conditions 2, 7 and 9. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 should be assessed for the specific import transaction before filing.

Are vintage motor vehicles freely importable under this HSN?

Yes. 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, removing the earlier restriction applicable to that sub-category.

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