Specialised transport vehicles such as ambulances, prison vans and the like
Specialised transport vehicles over 3,000 cc (ambulances, prison vans)
HSN 8703 24 92 (Specialised transport vehicles such as ambulances, prison vans and the like, exceeding 3,000 cc) is governed by the Directorate General of Foreign Trade (DGFT) import policy under ITC (HS) Chapter 87, with new vehicles subject to Policy Conditions 2, 7 and 9 and used vehicles subject to Policy Condition 1. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.
- Import policy compliance from DGFT
- Vehicle registration certificate from MoRTH
- Policy condition declaration to CBIC
- 1Determine whether the consignment constitutes a new vehicle or a second-hand/used vehicle and apply the corresponding ITC (HS) Chapter 87 policy condition at the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles. Verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies before filing.ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11; DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure the imported vehicle — whether brought in by a manufacturer, an authorised representative, an organisation, or a citizen for personal use, demonstration, testing, research or scientific purposes — is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Non-compliance with registration requirements triggers detention of the vehicle by customs authorities.GSR 870(E) dated 13-09-2018 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · ITC (HS) Chapter 87 Policy Condition 12
- 3If the vehicle qualifies as a vintage motor vehicle, note that vintage motor vehicles are Free for import by actual users per the amendment to Policy Condition 1(iii). File with the applicable declaration confirming vintage status per DGFT Notification 58/2024-25 dated 07-02-2025.DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Chapter 87 Policy Condition 1(iii)
The most common error on this tariff line is conflating the new-vehicle policy track with the used-vehicle track: importers of specialised vehicles assembled or converted abroad (ambulances, prison vans) frequently misfiled as new vehicles when the base chassis was previously registered, triggering Policy Condition 1 enforcement and demurrage pending reclassification. Confirm the registration and usage history of the base vehicle against the applicable policy condition before shipment, as retrospective policy-condition correction at the port of import is time-consuming and attracts ground rent.