Vehicles principally designed for the transport of more than seven persons, including the driver

Petrol passenger vehicles up to 1,000 cc, more than seven seats

DGFT CLEARANCE

HSN 8703 21 10 covers petrol-engine passenger motor vehicles of cylinder capacity not exceeding 1,000 cc configured to carry more than seven persons including the driver, and import is governed by the ITC (HS) policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 of the ITC (HS) Schedule. New vehicles are subject to Policy Conditions 2, 7 and 9; second-hand or used vehicles are subject to Policy Condition 1; customised cars and parts attract Policy Condition 10, with exemptions available under Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 21 10

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
Type approval from Ministry of Road Transport
Central Motor Vehicles Rules declaration

Compliance steps

1
Determine the applicable import policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 applies to customised vehicles and parts. Verify whether an exemption under Conditions 3, 4, 5, 6 or 11 applies and retain documentary evidence of the applicable condition category.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) for registration of imported vehicles, whether imported by a manufacturer, authorised representative, or organisation or citizen for personal use, demonstration, testing, research or scientific use.
GSR 870(E) dated 13-09-2018 · Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
If importing a vintage motor vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users. Retain evidence of vintage classification to support the Free-import claim at the bill of entry.
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-condition category: importers of second-hand vehicles often cite new-vehicle Policy Conditions 2, 7 and 9 rather than the distinct second-hand regime under Policy Condition 1, triggering Restricted-import enforcement and consignment detention. The vintage-vehicle carve-out under Condition 1(iii) as amended by DGFT Notification 58/2024-25 requires the importer to be an actual user — importation for commercial resale does not attract the Free-import status and remains subject to the full Restricted regime.

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Frequently asked

Does HSN 8703 21 10 require BIS certification?

No. There is no BIS Quality Control Order covering this tariff line. Import is governed by the ITC (HS) Chapter 87 policy conditions administered by the Directorate General of Foreign Trade, with separate conditions applicable to new, second-hand, customised, and vintage vehicles.

Are second-hand vehicles and new vehicles assessed under the same policy condition?

No. New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87, while second-hand or used vehicles are assessed under Policy Condition 1 only; applying the wrong condition at the bill of entry is treated as a Restricted-import policy breach.

What changed for vintage motor vehicles under DGFT Notification 58/2024-25?

DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users, lifting the prior Restricted status for qualifying importers who can demonstrate personal actual-use intent.

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