Three-wheeled vehicles
Three-wheeled petrol motor vehicles up to 1,000 cc
HSN 8703 21 20 (Three-wheeled vehicles) is subject to the Directorate General of Foreign Trade (DGFT) import policy conditions under Chapter 87 of the ITC (HS) Schedule. New vehicles are governed by Policy Conditions 2, 7 and 9; second-hand or used vehicles by Policy Condition 1; and customised vehicles by Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.
- ITC (HS) policy compliance from DGFT
- Central Motor Vehicles Rule compliance from MoRTH
- Import authorisation from DGFT
- 1Identify the correct policy condition track before filing the bill of entry: new three-wheeled vehicles require compliance with Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles require compliance with Policy Condition 1; and customised vehicles require compliance with Policy Condition 10. Verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.ITC (HS) Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 of Chapter 87
- 2Ensure that registration of imported vehicles by manufacturers, their authorised representatives, or organisations and citizens importing for personal use, demonstration, testing, research or scientific purposes complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018. DGFT Notification 14/2015-20 dated 28-08-2019 governs the import authorisation framework for these categories.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that vintage motor vehicles are Free for import by actual users pursuant to the amendment under DGFT Notification 58/2024-25 dated 07-02-2025, which amended Policy Condition 1(iii) of Chapter 87. Importers claiming the vintage-vehicle carve-out must document actual-user status at the bill of entry.DGFT Notification 58/2024-25 dated 07-02-2025 · Policy Condition 1(iii) of Chapter 87
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used three-wheeled vehicle — or vice versa — resulting in an incorrect import classification that attracts Restricted-import enforcement and potential confiscation. The policy-condition track (new versus used versus customised) must be determined before the purchase order is placed, not at the port of import, because rectification after arrival requires a fresh DGFT authorisation and attracts demurrage and ground rent during the interim detention period.