Other

Snow vehicles, golf cars and similar specialised vehicles

DGFT CLEARANCE

HSN 8703 10 90 (other vehicles specially designed for travelling on snow; golf cars and similar vehicles) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions applying to new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Policy Condition 1), and customised variants (Policy Condition 10). Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 10 90

Chapter

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

Primary regulator

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

Customs documentation

Policy condition compliance from DGFT
Vehicle registration declaration from importer
End-use declaration to CBIC

Compliance steps

1
Identify the applicable policy condition track 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; and customised cars or motorcycles and parts must satisfy Policy Condition 10. Confirm whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) Schedule I, Chapter 87 — Policy Conditions 1, 2, 7, 9, 10; exemptions under Policy Conditions 3, 4, 5, 6 and 11
2
Ensure vehicle registration compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the vehicle is imported by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific use. Note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit import of vintage motor vehicles as Free for actual users.
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

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy-condition track to what is, in substance, a second-hand or used vehicle — or vice versa — because the physical condition of a specialised snow or golf vehicle is not always self-evident from the commercial invoice alone. A misclassification between Policy Condition 1 (used) and Policy Conditions 2, 7 and 9 (new) exposes the consignment to detention and Restricted-import enforcement at the bill-of-entry stage; the vintage-vehicle carve-out under amended Policy Condition 1(iii) per DGFT Notification 58/2024-25 is available only to actual users and does not extend to trade or commercial importers.

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Frequently asked

Does HSN 8703 10 90 require BIS certification?

No, no BIS Quality Control Order covers vehicles specially designed for snow travel, golf cars or similar vehicles under this tariff line. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with distinct tracks for new, used, and customised vehicles.

Which policy condition applies to second-hand snow or golf vehicles, and is there a vintage-vehicle exemption?

Second-hand or used vehicles fall under Policy Condition 1 of Chapter 87; vintage motor vehicles are Free for import by actual users following the amendment in Policy Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025.

What exemptions are available under the Chapter 87 policy conditions for this tariff line?

Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out applicable exemptions, covering categories such as vehicles for diplomatic use, personal imports, and specified end-uses; each exemption condition must be verified against the actual import scenario before the bill of entry is filed.

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