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

Specialised transport vehicles, 1000–1500 cc (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 22 20 (Specialised transport vehicles such as ambulances, prison vans and the like) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under multiple vehicle-category policy conditions attached to Chapter 87. 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 exemption provisions under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 22 20

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 policy conditions

Customs documentation

Import authorisation from DGFT
Registration compliance from Ministry of Road Transport
Policy condition declaration to CBIC

Compliance steps

1
Identify the applicable 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 governs customised cars. Vintage motor vehicles are Free for import by actual users per the amendment under DGFT Notification 58/2024-25 dated 07-02-2025.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and 10 · DGFT Notification 58/2024-25 dated 07-02-2025
2
Ensure registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use. Upload relevant documentation in e-Sanchit before out-of-charge.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy conditions with the second-hand regime: importing a used ambulance or specialised vehicle under the new-vehicle pathway — or vice versa — results in the bill of entry being treated as a policy-condition breach, attracting detention and potential confiscation. Verify whether the vehicle is new, second-hand, or vintage before filing, as the applicable policy condition and exemption structure differ materially, and the vintage-vehicle carve-out (now Free) requires actual-user status confirmed at the bill of entry.

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Frequently asked

Does HSN 8703 22 20 require BIS certification?

No, specialised transport vehicles of this sub-heading are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with vehicle-category-specific conditions for new, second-hand and customised vehicles.

What exemptions are available under Chapter 87 policy conditions for this tariff line?

Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out the applicable exemptions; importers must identify the relevant condition at the bill-of-entry stage and upload supporting documentation in e-Sanchit before claiming the exemption.

Does the vintage motor vehicle amendment under DGFT Notification 58/2024-25 apply to specialised vehicles such as ambulances?

The amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025 makes vintage motor vehicles Free for import by actual users; whether a vintage ambulance or specialised vehicle qualifies depends on meeting the actual-user and vintage-classification criteria specified in that notification.

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