Specialised transport vehicles such as ambulances, prison vans and the like

Specialised transport vehicles under 1000 cc (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 21 92 (Specialised transport vehicles such as ambulances and prison vans) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions applicable to new vehicles (Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Condition 1 of Chapter 87). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 21 92

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 certificate from MoRTH
Import licence from DGFT

Compliance steps

1
For new vehicle imports, confirm compliance with Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS). For second-hand or used vehicles, comply with Policy Condition 1 of Chapter 87. Consult Policy Conditions 3, 4, 5, 6 and 11 to determine whether an applicable exemption covers the specific import transaction.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, as required for manufacturers, authorised representatives, organisations, or citizens importing for personal use, demonstration, testing, research, or scientific use. Vintage Motor Vehicles are Free for import by actual users following the amendment under DGFT Notification 58/2024-25 dated 07-02-2025.
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 a single policy condition to the entire consignment without first distinguishing whether the vehicle is new, second-hand, customised, or vintage — each category attracts a separate and non-interchangeable Chapter 87 policy condition track. Treating a used ambulance as a new vehicle import, or overlooking the Vintage Motor Vehicle free-import carve-out under DGFT Notification 58/2024-25, can result in consignment detention and DGFT-policy enforcement at the bill-of-entry stage.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 8703 21 92 require BIS certification?

No, no BIS Quality Control Order covers this specialised-transport-vehicle tariff line. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with distinct conditions for new, used, customised, and vintage vehicles.

Which policy conditions apply to the import of second-hand ambulances or prison vans?

Second-hand or used vehicles under this tariff line are subject exclusively to Policy Condition 1 of Chapter 87 of the ITC (HS); Policy Conditions 2, 7 and 9 applicable to new vehicles do not apply.

Are vintage motor vehicles freely importable under this HSN?

Yes, Vintage Motor Vehicles are Free for import by actual users following the amendment to Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025.

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