Motor cars

Motor cars with cylinder capacity not exceeding 1,000 cc

DGFT CLEARANCE

HSN 8703 21 91 (Motor cars) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Policy Condition 1), and customised cars (Policy Condition 10). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 21 91

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7, 9, 10)

Customs documentation

ITC (HS) policy compliance from DGFT
Vehicle registration compliance from Ministry of Road Transport
Import licence or exemption certificate from DGFT

Compliance steps

1
Identify the applicable 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; Policy Condition 10 applies to customised cars. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 must be documented at the bill-of-entry stage.
ITC (HS) import policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
2
Ensure that vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use comply with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, per Policy Condition 12. Vintage motor vehicles are Free for import by actual users per the amendment.
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 conditions to a second-hand or used vehicle consignment, or vice versa. Policy Condition 1 for used vehicles carries distinct licensing and roadworthiness obligations that differ materially from the conditions applicable to new vehicles, and a mismatch between the declared vehicle status and the invoked policy condition triggers detention and potential confiscation. Confirm the vehicle's manufacture and first-registration date before selecting the operative policy condition.

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Frequently asked

Does HSN 8703 21 91 require BIS certification?

No, motor cars under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

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

Policy Condition 1 of Chapter 87 applies to second-hand or used vehicles; Policy Conditions 2, 7 and 9 apply to new vehicles, and potential exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.

Are vintage motor vehicles freely importable under this tariff line?

Yes. DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to make vintage motor vehicles Free for import by actual users, subject to the applicable registration and documentation requirements.

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