Electrically operated

Electrically operated snow vehicles, golf cars and similar

DGFT CLEARANCE

HSN 8703 10 10 (Electrically operated snow vehicles, golf cars and similar vehicles) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 policy conditions 2, 7 and 9 for new vehicles, and policy condition 1 for second-hand or used vehicles. Customised vehicles and parts attract policy condition 10, while exemptions may apply under conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 10 10

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 policy conditions

Customs documentation

Import Licence from DGFT
Policy condition compliance from DGFT
Vehicle registration compliance from MoRTH

Compliance steps

1
Determine the applicable policy condition 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 and parts must satisfy policy condition 10. Confirm whether an exemption under conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) Chapter 87 policy conditions 1, 2, 7, 9 and 10; DGFT
2
Ensure post-clearance vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the importer is a manufacturer, authorised representative, or an organisation or citizen importing for personal use, demonstration, testing, research or scientific use.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
If importing a Vintage Motor Vehicle, note the amendment to policy condition 1(iii): Vintage Motor Vehicles are Free for import by actual users. Confirm the vehicle qualifies as a Vintage Motor Vehicle under the amended condition before classifying the consignment accordingly.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the policy conditions applicable to new vehicles with those for second-hand or used vehicles: the two tracks are distinct, and misapplication — filing a used-vehicle consignment under new-vehicle conditions or vice versa — triggers ITC (HS) Restricted-import enforcement and potential confiscation. Verify the vehicle's manufacture date and usage history against the precise policy condition before the bill of entry is filed; the Vintage Motor Vehicle carve-out under the amended condition 1(iii) is available only to actual users and not to traders or dealers.

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Frequently asked

Does HSN 8703 10 10 require BIS certification?

No, no BIS Quality Control Order covers electrically operated snow vehicles, golf cars or similar vehicles under this tariff line. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with motor-vehicle registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

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

Policy condition 1 of Chapter 87 governs the import of second-hand or used vehicles; exemptions available under conditions 3, 4, 5, 6 and 11 should be assessed separately. The amended condition 1(iii) per DGFT Notification 58/2024-25 dated 07-02-2025 permits Vintage Motor Vehicles as Free for import by actual users.

Are vehicles imported for testing or research subject to the same policy conditions as commercial imports?

Vehicles imported by manufacturers, authorised representatives, or organisations for personal use, demonstration, testing, research or scientific use must still comply with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.

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