Other, non air-conditioned
Non air-conditioned motor buses and coaches (10 or more persons)
HSN 8702 90 29 (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 Policy Conditions 2, 7 and 9 of Chapter 87 governing new vehicle imports and Policy Condition 1 governing second-hand or used vehicles. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, and exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.
- ITC (HS) policy declaration from DGFT
- Vehicle registration compliance from MoRTH
- End-use declaration from importer
- 1Determine the applicable DGFT policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 apply to new vehicles; Policy Condition 1 applies to second-hand or used vehicles. Confirm whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 is available and document it at the bill-of-entry stage.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9; DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure registration of imported vehicles — whether by the manufacturer, an authorised representative, an organisation, or a citizen for personal use, demonstration, testing, research or scientific use — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Reference GSR 870(E) dated 13-09-2018 when submitting post-import registration documentation.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For importers of Vintage Motor Vehicles, note that the import policy is Free for actual users per the amendment to Condition 1(iii). Ensure the vehicle qualifies as a vintage motor vehicle under the defined criteria and retain supporting documentation for customs examination.DGFT Notification 58/2024-25 dated 07-02-2025 (Amendment in Condition No 1(iii))
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used vehicle import — or vice versa — without verifying the manufacturing date and condition classification at origin. Policy Condition 1 for used vehicles and Policy Conditions 2, 7 and 9 for new vehicles carry materially different compliance requirements; a misclassification at the bill of entry can result in consignment detention and DGFT-policy enforcement. The exemption conditions (3, 4, 5, 6 and 11) are purpose-specific and must be claimed with documentary evidence at the time of import, not retrospectively.