Other

Passenger motor cars with engine up to 1,000 cc

DGFT CLEARANCE

HSN 8703 21 99 (passenger motor vehicles of cylinder capacity not exceeding 1,000 cc, other) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 policy conditions. New vehicles must comply with Policy Conditions 2, 7 and 9; second-hand or used vehicles are governed by Policy Condition 1; and customised cars are subject to Policy Condition 10. Vehicle registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 apply as an additional overlay.

What this is

HSN code

8703 21 99

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

ITC (HS) policy compliance from DGFT
Type approval or registration certificate from MoRTH
Import declaration from CBIC

Compliance steps

1
Identify the applicable import regime before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles; and Policy Condition 10 governs customised cars. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether any exemption carve-out applies to the specific consignment.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT · Policy Conditions 3, 4, 5, 6 and 11 (exemptions)
2
Ensure the imported vehicle complies with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) where the importer is a manufacturer, authorised representative, organisation or individual importing for personal use, demonstration, testing, research or scientific purposes.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
If the vehicle qualifies as a Vintage Motor Vehicle, import is permitted as Free for actual users following the amendment to Policy Condition 1(iii). Confirm vintage status before filing to avoid misclassification under the second-hand vehicle regime.
DGFT Notification 58/2024-25 dated 07-02-2025 (amendment to Policy Condition 1(iii))

A word of counsel

The most common error on this tariff line is filing a second-hand vehicle consignment under the new-vehicle policy conditions — or vice versa — without confirming which sub-regime governs. Policy Condition 1 (used vehicles) and Policy Conditions 2, 7 and 9 (new vehicles) carry materially different obligations, and a bill of entry citing the wrong policy condition triggers Restricted-import enforcement even when the vehicle itself is admissible. Verify the vehicle's production year, odometer status and any customisation against the correct policy condition before the consignment departs the exporting country.

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 99 require BIS certification?

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

Are Vintage Motor Vehicles freely importable under this HSN?

Yes. Following the amendment under DGFT Notification 58/2024-25 dated 07-02-2025, Vintage Motor Vehicles are Free for import by actual users under Policy Condition 1(iii); the standard second-hand vehicle restrictions under Policy Condition 1 do not apply.

Which policy conditions provide exemptions from the standard Chapter 87 import restrictions?

Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions; importers should review each condition against the specific vehicle category, end-use purpose and importer type before filing the bill of entry.

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