Other, air-conditioned

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

DGFT CLEARANCE

HSN 8702 90 28 (Other, air-conditioned) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import of new vehicles subject to Policy Conditions 2, 7 and 9 of Chapter 87 and import of second-hand or used vehicles subject to Policy Condition 1 of Chapter 87. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Exemptions under Policy Conditions 3, 4, 5, 6 and 11 apply to specified categories including personal use, demonstration, testing, research, and scientific use.

What this is

HSN code

8702 90 28

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

Import policy compliance from DGFT
Vehicle registration certificate from MoRTH
Type approval or conformance declaration from importer

Compliance steps

1
Determine whether the consignment is a new vehicle or a second-hand/used vehicle before filing the bill of entry. New vehicle imports must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand and used vehicle imports must satisfy Policy Condition 1 of Chapter 87. Verify eligibility for any exemption under Policy Conditions 3, 4, 5, 6 or 11.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure post-clearance vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (G.S.R. 870(E) dated 13-09-2018) where the vehicle is imported by a manufacturer, their authorised representative, or an organisation or citizen for personal use, demonstration, testing, research or scientific use.
G.S.R. 870(E) dated 13-09-2018 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For Vintage Motor Vehicles, note that import status is Free for actual users following the amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. Confirm the vehicle qualifies as a Vintage Motor Vehicle as defined in the applicable policy before claiming the Free-category status.
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 policy conditions with the used-vehicle regime: importing a second-hand bus under the new-vehicle conditions — or vice versa — triggers ITC (HS) policy-condition non-compliance, exposing the consignment to detention and re-export. The exemption provisions under Policy Conditions 3, 4, 5, 6 and 11 are category-specific and must be documented at the bill-of-entry stage; asserting an exemption without contemporaneous evidence invites confiscation proceedings under the Customs Act, 1962.

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 28 require BIS certification?

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

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

Second-hand or used vehicle imports are subject exclusively to Policy Condition 1 of Chapter 87 of the ITC (HS); Policy Conditions 2, 7 and 9 — which govern new vehicle imports — do not apply, and the two regimes must not be conflated at the bill of entry.

Are Vintage Motor Vehicles freely importable under HSN 8702 90 28?

Yes, following DGFT Notification 58/2024-25 dated 07-02-2025, Vintage Motor Vehicles are Free for import by actual users under an amendment to Condition 1(iii) of Chapter 87; the importer must establish that the vehicle meets the Vintage Motor Vehicle definition to claim this status.

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