Other

Passenger motor vehicles with engine capacity exceeding 3,000 cc

DGFT CLEARANCE

HSN 8703 24 99 (passenger motor vehicles exceeding 3,000 cc, other) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Policy Condition 1), and customised cars and parts (Policy Condition 10). Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 24 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

Customs documentation

Import Licence from DGFT
Policy condition compliance from DGFT
Registration compliance from Ministry of Road Transport

Compliance steps

1
Identify 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. Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions that must be assessed at this stage.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicle registration for imports by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018.
GSR 870(E) dated 13-09-2018 · Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
Note that vintage motor vehicles are Free for import by actual users following the amendment to Policy Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. Confirm the vehicle qualifies as a vintage motor vehicle under that notification before invoking the 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 applying the new-vehicle policy conditions to a second-hand or used vehicle consignment, or vice versa. Policy Condition 1 for used vehicles and Policy Conditions 2, 7 and 9 for new vehicles are mutually exclusive tracks with separate documentation and eligibility criteria; conflating them at the bill-of-entry stage results in consignment detention pending DGFT clarification. Verify vehicle age and condition against the applicable policy condition before the purchase order is placed.

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Frequently asked

Does HSN 8703 24 99 require BIS certification?

No, passenger motor vehicles exceeding 3,000 cc are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with separate tracks for new, used, and customised vehicles.

Are vintage motor vehicles freely importable under this tariff line?

Yes. DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to make vintage motor vehicles Free for import by actual users; the vehicle must qualify under the definition in that notification.

Which policy conditions provide exemptions from the standard import restrictions under Chapter 87?

Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out the applicable exemptions; importers must assess eligibility against each relevant condition before filing the bill of entry.

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