Three-wheeled vehicles

Three-wheeled motor vehicles, cylinder capacity exceeding 3,000 cc

DGFT CLEARANCE

HSN 8703 24 20 (Three-wheeled vehicles, over 3,000 cc) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 of the ITC (HS) Schedule. New vehicles must satisfy Policy Conditions 2, 7 and 9; second-hand or used vehicles are governed by Policy Condition 1; and customised vehicles and parts fall under Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 24 20

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Policy condition compliance from DGFT
Vehicle registration certificate from MoRTH
Import licence or authorisation from DGFT

Compliance steps

1
Determine the applicable policy condition 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 cars and parts. Confirm whether the consignment qualifies for an exemption under Policy Conditions 3, 4, 5, 6 or 11 of Chapter 87.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 7, 9, 10 and exemption conditions 3, 4, 5, 6 and 11
2
Comply with Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration of vehicles imported by manufacturers, their authorised representatives, or by organisations and individuals for personal use, demonstration, testing, research or scientific purposes. Note that vintage motor vehicles are free for import by actual users under the amendment introduced by 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 common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used vehicle consignment, or vice versa. Policy Condition 1 for used vehicles carries distinct eligibility criteria and documentation requirements that differ materially from Conditions 2, 7 and 9 for new vehicles; conflating the two regimes at the bill-of-entry stage results in consignment detention and may attract a demand for re-export. Verify the vintage-vehicle carve-out under DGFT Notification 58/2024-25 before classifying any older vehicle as restricted.

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Frequently asked

Does HSN 8703 24 20 require BIS certification?

No, three-wheeled motor vehicles of this tariff line are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) import policy conditions for Chapter 87 administered by the Directorate General of Foreign Trade, with new and used vehicles subject to separate policy conditions.

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

Second-hand or used vehicles are subject exclusively to Policy Condition 1 of Chapter 87; the new-vehicle conditions (2, 7 and 9) do not apply, and applicable exemptions are set out in Policy Conditions 3, 4, 5, 6 and 11.

Are vintage motor vehicles freely importable under this tariff line?

Yes, following the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are Free for import by actual users under Condition 1(iii) of Chapter 87.

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