Three-wheeled vehicles
Three-wheeled motor vehicles, 1000–1500 cc cylinder capacity
HSN 8703 22 30 (Three-wheeled vehicles, 1,000–1,500 cc) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Policy Conditions 1, 2, 7, 9 and 10 of Chapter 87, which differentiate new vehicles, second-hand or used vehicles, and customised vehicles as distinct sub-regimes. Registration of imported vehicles must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified vide GSR 870(E) dated 13-09-2018.
- Policy condition compliance from DGFT
- Vehicle registration compliance from MoRTH
- Import declaration from CBIC
- 1Identify the applicable sub-regime before filing the bill of entry: new vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1; and customised vehicles are subject to Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions, including the Vintage Motor Vehicle free-import carve-out for actual users introduced by DGFT Notification 58/2024-25 dated 07-02-2025.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 58/2024-25 dated 07-02-2025
- 2Ensure the importing entity — whether a vehicle manufacturer, authorised representative, organisation or individual citizen importing for personal use, demonstration, testing, research or scientific purposes — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicle registration in India before the vehicle is brought into use.GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
The most common error on this tariff line is applying the new-vehicle policy conditions to a consignment that customs classifies as second-hand or used — a classification that triggers the far more restrictive Policy Condition 1 regime and can result in consignment detention or re-export order at the port of import. Confirm the vehicle's registration history and age documentation prior to shipment; a vehicle with any prior registration in the exporting country will be treated as second-hand regardless of cosmetic or mechanical condition at time of export.