Three-wheeled vehicles

Three-wheeled motor vehicles, 1500–3000 cc cylinder capacity

DGFT CLEARANCE

HSN 8703 23 20 (Three-wheeled vehicles) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions for new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Policy Condition 1), and customised vehicles (Policy Condition 10). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 23 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 1, 2, 7, 9 and 10)

Customs documentation

ITC (HS) policy condition declaration from DGFT
Registration compliance from Ministry of Road Transport
Import authorisation from DGFT

Compliance steps

1
Identify the applicable policy track before filing the bill of entry: Policy Conditions 2, 7 and 9 apply to new vehicles; Policy Condition 1 applies to second-hand or used vehicles; Policy Condition 10 applies to customised vehicles. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 must be documented at the bill of entry stage.
ITC (HS) Import Policy, Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific purposes. Cite GSR 870(E) dated 13-09-2018 in the registration documentation.
GSR 870(E) dated 13-09-2018 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users. Confirm the vehicle meets the vintage classification before claiming this import status.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy track to a consignment that customs classifies as second-hand or used — the two tracks carry materially different policy conditions, and a misclassification exposes the importer to detention and DGFT-policy enforcement. Confirm the vehicle's new or used status with the supplier's commercial invoice and certificate of origin before the bill of entry is filed; retrospective correction after out-of-charge is not available for policy-condition non-compliance.

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Frequently asked

Does HSN 8703 23 20 require BIS certification?

No, three-wheeled motor vehicles of this cylinder capacity 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, with separate policy conditions for new, second-hand and customised vehicles under Chapter 87.

Which policy conditions apply to second-hand or used three-wheeled vehicles under this HSN?

Policy Condition 1 of Chapter 87 governs imports of second-hand or used vehicles; DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to make vintage motor vehicles Free for import by actual users.

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

Yes. Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out applicable exemptions; the importer must identify and document the relevant exemption basis at the bill of entry stage to avoid Restricted-policy enforcement.

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