Motor cars
Petrol motor cars, 1,000 cc to 1,500 cc engine capacity
HSN 8703 22 91 (Motor cars, 1,000–1,500 cc) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Chapter 87 policy conditions, which distinguish sharply between new vehicles, second-hand or used vehicles, and customised cars. New vehicles are subject to Policy Conditions 2, 7 and 9; second-hand or used vehicles to Policy Condition 1; and customised cars and parts to Policy Condition 10. Exemptions and personal-use, demonstration, testing, and research-use carve-outs are available under Policy Conditions 3, 4, 5, 6 and 11.
- Import policy compliance from DGFT
- Motor vehicle type approval from MoRTH
- Compliance documentation from State government
- 1Identify the correct policy condition before filing: new vehicles attract Policy Conditions 2, 7 and 9; second-hand or used vehicles attract Policy Condition 1 (with the vintage motor vehicle carve-out under DGFT Notification 58/2024-25 for actual users); customised cars and parts attract Policy Condition 10. Select the wrong condition and the bill of entry will be returned for amendment or the consignment detained.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and 10 · DGFT Notification 58/2024-25 dated 07-02-2025
- 2Ensure imported vehicles comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration purposes. This obligation applies to vehicles imported by manufacturers, their authorised representatives, organisations, or citizens for personal use, demonstration, testing, research or scientific use.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
The most common error on this tariff line is conflating the new-vehicle regime with the second-hand regime, or failing to establish actual-user status for the vintage-vehicle carve-out introduced by DGFT Notification 58/2024-25. A consignment booked under Policy Condition 1 (used vehicles) that is in fact a new vehicle, or one claiming the vintage exemption without documentary proof of actual-user status, faces confiscation or re-export under the Customs Act, 1962, in addition to DGFT policy-contravention proceedings. Confirm vehicle age and condition against the applicable policy condition before placing the purchase order abroad.