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

Large petrol passenger vehicles over 3000 cc, more than seven seats

DGFT CLEARANCE

HSN 8703 24 10 covers petrol-engine passenger vehicles of cylinder capacity exceeding 3,000 cc designed to transport more than seven persons including the driver, and is subject to 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. Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87, while customised cars and parts attract Policy Condition 10; exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 24 10

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions

Customs documentation

ITC (HS) policy compliance from DGFT
Type approval under Central Motor Vehicles Rules
Authorised representative declaration from importer

Compliance steps

1
Identify the correct policy condition before filing the bill of entry: new vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1; customised cars, motorcycles and parts must satisfy Policy Condition 10. Verify applicable exemptions under Policy Conditions 3, 4, 5, 6 and 11 and ensure the import basis is documented at the bill of entry.
ITC (HS) Policy Conditions 1, 2, 7, 9 and 10 of Chapter 87
2
Ensure the vehicle registration process complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) for vehicles imported by manufacturers, their authorised representatives in India, or by organisations or citizens for personal use, demonstration, testing, research or scientific use. Reference DGFT Notification 14/2015-20 dated 28-08-2019 for the applicable framework.
GSR 870(E) dated 13-09-2018 · 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 permit import on a Free basis by actual users. Confirm the vehicle qualifies as a Vintage Motor Vehicle under the amended condition before relying on this free-import status.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the policy condition applicable to new vehicles with that applicable to second-hand or used vehicles: the two tracks carry distinct documentation requirements, and a consignment of a used vehicle presented under the new-vehicle policy condition is treated as a mis-declared Restricted import, attracting detention and potential confiscation. Confirm the vehicle's manufacturing year and usage status before selecting the policy condition, since correction after arrival involves formal amendment of the bill of entry and fresh PGA routing.

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Frequently asked

Does HSN 8703 24 10 require BIS certification?

No, this tariff line is not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Policy Conditions of Chapter 87, and vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to the import of a second-hand large passenger vehicle under this HSN?

Second-hand or used vehicles are subject exclusively to Policy Condition 1 of Chapter 87; Policy Conditions 2, 7 and 9 apply only to new vehicles. Exemptions may apply under Policy Conditions 3, 4, 5, 6 and 11 depending on the importer category and end-use.

Can a Vintage Motor Vehicle falling under this HSN be imported freely?

Yes, following DGFT Notification 58/2024-25 dated 07-02-2025, which amended Policy Condition 1(iii), Vintage Motor Vehicles are Free for import by actual users; the vehicle must qualify as a Vintage Motor Vehicle under the amended condition to rely on this free-import status.

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