Motor cars

Motor cars with cylinder capacity exceeding 3,000 cc

DGFT CLEARANCE

HSN 8703 24 91 (Motor cars, cylinder capacity exceeding 3,000 cc) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing 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 comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 24 91

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
Type approval certificate from MoRTH
Registration compliance from MoRTH

Compliance steps

1
Identify the applicable policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 apply to new vehicles; Condition 1 applies to second-hand or used vehicles; Condition 10 applies to customised cars. Exemptions may be available under Conditions 3, 4, 5, 6 and 11 — confirm eligibility in advance.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure all imported vehicles comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration purposes. This applies to vehicles imported by manufacturers, authorised representatives, organisations, or citizens for personal use, demonstration, testing, research or scientific purposes.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For imports of Vintage Motor Vehicles, note that these are Free for import by actual users following the amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. Retain the notification reference on file as the liberalised status is amendment-specific.
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 — the two tracks carry materially different compliance obligations and a misclassification between the two at the bill-of-entry stage results in detention pending re-assessment under the correct condition. Verify the vehicle's registration status and year of manufacture before selecting the applicable policy condition, and confirm exemption eligibility under Conditions 3, 4, 5, 6 and 11 separately from the primary-condition filing.

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Frequently asked

Does HSN 8703 24 91 require BIS certification?

No, motor cars of cylinder capacity exceeding 3,000 cc are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand or used motor cars under this tariff line?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; new vehicles attract Conditions 2, 7 and 9, and customised cars attract Condition 10. Exemptions under Conditions 3, 4, 5, 6 and 11 must be confirmed separately before filing.

Are Vintage Motor Vehicles freely importable under HSN 8703 24 91?

Yes. Following the amendment to Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025, Vintage Motor Vehicles are Free for import by actual users; the liberalised status is specific to that amendment and the notification reference must be cited at the bill of entry.

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