Other

Petrol cars with 1,000 to 1,500 cc engine capacity

DGFT CLEARANCE

HSN 8703 22 99 covers motor vehicles principally designed for the transport of persons with cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc, and is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under multiple differentiated policy conditions in Chapter 87. New vehicles are governed by Policy Conditions 2, 7 and 9; second-hand or used vehicles by Policy Condition 1; and customised cars by Policy Condition 10, with exemption carve-outs under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 22 99

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7, 9, 10)

Customs documentation

Import authorisation from DGFT
Vehicle registration compliance from MoRTH
Policy condition declaration to CBIC

Compliance steps

1
Identify the correct policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 apply to new vehicles; Policy Condition 1 to second-hand or used vehicles (with the amendment for vintage motor vehicles under DGFT Notification 58/2024-25 dated 07-02-2025); and Policy Condition 10 to customised cars. Verify whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10, 11 · DGFT Notification 58/2024-25 dated 07-02-2025
2
Ensure vehicles imported by manufacturers, their authorised representatives, or organisations and individuals for personal use, demonstration, testing, research or scientific purposes comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Registration compliance documentation must be in order before customs out-of-charge.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is applying a single policy condition to all imports without distinguishing between the new-vehicle regime, the second-hand-vehicle regime, and the customised-vehicle regime — each carries different pre-import authorisation requirements and exemption triggers. Vintage motor vehicles are now free for import by actual users following the amendment in Policy Condition 1(iii) under DGFT Notification 58/2024-25, but the actual-user condition remains a hard requirement; consignments that cannot demonstrate actual-user status at the bill-of-entry stage are treated as restricted imports and are liable to detention pending regularisation.

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Frequently asked

Does HSN 8703 22 99 require BIS certification?

No, no BIS Quality Control Order covers this motor vehicle tariff line. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under differentiated Policy Conditions in Chapter 87, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy condition governs the import of a used car under HSN 8703 22 99?

Policy Condition 1 of Chapter 87 governs second-hand or used vehicles, as amended by DGFT Notification 58/2024-25 dated 07-02-2025 for vintage motor vehicles, which are now free for import by actual users under Policy Condition 1(iii).

Are there exemptions from the standard policy conditions for this tariff line?

Yes. Policy Conditions 3, 4, 5, 6 and 11 set out the applicable exemption categories; importers must verify which exemption applies to their specific use case — such as personal use, demonstration, testing, or research — before the bill of entry is filed.

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