Other, non air-conditioned
Non air-conditioned motor buses and coaches (10 or more persons)
HSN 8702 90 19 (Other, non 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 multiple policy conditions governing new vehicles, second-hand vehicles, and customised configurations under Chapter 87. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy condition compliance from DGFT
- Type approval certificate from MORTH
- Vehicle registration declaration to CBIC
- 1Identify the applicable policy condition set before filing the bill of entry: new vehicles must satisfy Policy Conditions 2, 7, and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1; customised cars, motorcycles, and parts must satisfy Policy Condition 10. Review Policy Conditions 3, 4, 5, 6, and 11 to determine whether an exemption applies to the specific transaction.DGFT ITC (HS) import policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10, 11
- 2Ensure registration compliance under 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. Note that vintage motor vehicles are Free for import by actual users per DGFT Notification 58/2024-25 dated 07-02-2025.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used vehicle consignment — or vice versa — because the two regimes carry entirely different compliance tracks under Chapter 87. Confirm the vehicle's age and condition against the correct policy condition set before procurement; mis-categorisation at the bill-of-entry stage triggers Restricted-import enforcement and consignment detention, and a retrospective amendment to re-route through the correct policy track attracts additional DGFT scrutiny.