Specialised transport vehicles such as ambulances, prison vans and the like

Specialised transport vehicles (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 23 92 covers specialised transport vehicles such as ambulances and prison vans with engine displacement exceeding 1,500 cc but not exceeding 3,000 cc, and is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 23 92

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 and 9)

Customs documentation

ITC (HS) policy compliance from DGFT
Registration certificate from MoRTH
Import declaration per Chapter 87 conditions

Compliance steps

1
For new specialised transport vehicles, confirm compliance with ITC (HS) Policy Conditions 2, 7 and 9 of Chapter 87 before filing the bill of entry. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether any applicable exemptions reduce the operative conditions for the specific consignment.
ITC (HS) import policy, Chapter 87 — Policy Conditions 2, 7, 9 and exemption conditions 3, 4, 5, 6, 11
2
For second-hand or used specialised transport vehicles, comply with Policy Condition 1 of Chapter 87, which governs the import of used vehicles. Vintage motor vehicles are classified as Free for import by actual users following the amendment under DGFT Notification 58/2024-25 dated 07-02-2025.
ITC (HS) import policy Chapter 87 — Policy Condition 1; DGFT Notification 58/2024-25 dated 07-02-2025
3
Ensure that vehicles imported by manufacturers, their authorised representatives, or 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, per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways; DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy conditions (2, 7 and 9) to a used or second-hand specialised vehicle, or vice versa — the two regimes are mutually exclusive and attract different documentation and homologation requirements. Importers of ambulances acquired from foreign fleet disposals must ensure the consignment is correctly declared as second-hand under Policy Condition 1, since misclassification as new attracts Restricted-import enforcement and potential confiscation at the port of entry.

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Frequently asked

Does HSN 8703 23 92 require BIS certification?

No, specialised transport vehicles under this tariff line are not subject to any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Policy Conditions 1, 2, 7 and 9 of Chapter 87, with vehicle registration compliance mandated under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to customised vehicles and what exemptions are available?

Customised cars and motorcycles, along with their parts, are subject to Policy Condition 10 of Chapter 87; exemptions from the applicable conditions may be available under Policy Conditions 3, 4, 5, 6 and 11, and should be reviewed against the specific import scenario before filing.

Are vintage motor vehicles freely importable under this tariff line?

Yes. Following the amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are classified as Free for import by actual users, subject to the applicable Chapter 87 policy framework.

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