Other

Petrol passenger cars, 1,500 cc to 3,000 cc engine capacity

DGFT CLEARANCE

HSN 8703 23 99 covers passenger motor vehicles with cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc and is regulated under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions for new vehicles (Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Condition 1), and customised cars (Condition 10). Registration of imported vehicles must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 23 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 and 10)

Customs documentation

Policy condition compliance from DGFT
Vehicle registration certificate from MoRTH
Type approval from competent authority

Compliance steps

1
Identify the applicable DGFT Chapter 87 policy condition before filing the bill of entry: Conditions 2, 7 and 9 govern new vehicles; Condition 1 governs second-hand or used vehicles; Condition 10 governs customised cars. Review Conditions 3, 4, 5, 6 and 11 to determine whether an exemption applies to the specific consignment.
ITC (HS) 2022 Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 · DGFT
2
Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, whether imported by a manufacturer, their authorised representative, or an organisation or individual for personal use, demonstration, testing, research or scientific purposes. Vintage motor vehicles are free for import by actual users following amendment under DGFT Notification 58/2024-25.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most frequent error on this tariff line is applying the new-vehicle policy conditions to a consignment of second-hand or used vehicles, or vice versa — the two sub-regimes are mutually exclusive and carry different documentation and eligibility requirements. A misapplied policy condition at the bill-of-entry stage results in consignment detention and potential re-export at the importer's cost; confirm the vehicle's status as new or used, and whether any exemption under Conditions 3, 4, 5, 6 or 11 applies, before the vessel departs the origin port.

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Frequently asked

Does HSN 8703 23 99 require BIS certification?

No, passenger motor vehicles in this cylinder-capacity bracket are not subject to any BIS Quality Control Order. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, together with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

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

Second-hand or used vehicles are governed exclusively by Policy Condition No. 1 of Chapter 87 of the ITC (HS) 2022; the new-vehicle conditions (Nos. 2, 7 and 9) do not apply, and the importer must satisfy all requirements of Condition 1 before out-of-charge.

Are vintage motor vehicles subject to the same import restrictions as other used vehicles?

No. Following the amendment under DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are free for import by actual users, representing a carve-out from the standard Condition 1 regime that otherwise governs second-hand and used vehicle imports.

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