Vehicles principally designed for the transport of more than seven persons including the driver

Petrol motor vehicles, 1500cc to 3000cc, over seven seats

DGFT CLEARANCE

HSN 8703 23 10 covers motor vehicles with cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc designed to carry more than seven persons including the driver, and import is governed by the Directorate General of Foreign Trade (DGFT) under ITC (HS) Policy Conditions 2, 7, and 9 of Chapter 87 for new vehicles. Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87, while customised cars and parts fall under Policy Condition 10; exemptions are available under Policy Conditions 3, 4, 5, 6, and 11.

What this is

HSN code

8703 23 10

Chapter

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

Primary regulator

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

Customs documentation

Import policy compliance from DGFT
Vehicle registration compliance from MoRTH
Type Approval Certificate from testing agency

Compliance steps

1
Identify the applicable policy track before filing the bill of entry: new vehicles require compliance with ITC (HS) Policy Conditions 2, 7, and 9 of Chapter 87; second-hand or used vehicles are governed by Policy Condition 1; and customised cars or parts fall under Policy Condition 10. Verify whether an exemption under Policy Conditions 3, 4, 5, 6, or 11 applies to your specific import category.
ITC (HS) Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 of Chapter 87
2
Ensure vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research, or scientific purposes are registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, as required under Policy Condition 12 and GSR 870(E) dated 13-09-2018.
Policy Condition 12 of Chapter 87 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For imports of vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users; confirm the vehicle qualifies as a vintage motor vehicle under the amended condition before declaring Free-import status at the bill of entry.
DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Policy Condition 1(iii) of Chapter 87

A word of counsel

The single most common error on this tariff line is conflating the new-vehicle policy track (Conditions 2, 7, 9) with the used-vehicle track (Condition 1), or overlooking the separate track for customised vehicles (Condition 10). Each track carries distinct documentation, homologation, and registration obligations; a misfiled bill of entry that applies the wrong policy condition is treated as a Restricted-import violation, exposing the consignment to detention and the importer to DGFT enforcement. Confirm the track and the applicable exemptions before the purchase order is placed, not at port.

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Frequently asked

Does HSN 8703 23 10 require BIS certification?

No, this tariff line is not within the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under ITC (HS) Policy Conditions of Chapter 87, with vehicle registration obligations under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions govern the import of second-hand vehicles under this HSN?

Second-hand or used vehicles are subject to ITC (HS) Policy Condition 1 of Chapter 87; vintage motor vehicles within that condition were reclassified as Free for import by actual users by DGFT Notification 58/2024-25 dated 07-02-2025, amending Condition 1(iii).

Are there exemptions available from the standard Chapter 87 policy conditions for this vehicle category?

Yes. Policy Conditions 3, 4, 5, 6, and 11 of Chapter 87 provide specific exemptions; the applicable exemption depends on the importer category and end-use, and must be declared and substantiated at the bill-of-entry stage.

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