Vehicles principally designed for the transport of more than seven persons, including the driver
Diesel passenger vehicles up to 1500 cc, over seven seats
HSN 8703 31 10 covers petrol-engine passenger motor vehicles of cylinder capacity not exceeding 1,500 cc, configured to transport more than seven persons including the driver, and is subject to ITC (HS) import-policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87 Policy Conditions. New vehicles are governed by Policy Conditions 2, 7 and 9; second-hand or used vehicles by Policy Condition 1; and customised vehicles by Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.
- Import policy compliance from DGFT
- Vehicle registration compliance from MoRTH
- End-use declaration to CBIC
- 1Determine the applicable policy-condition track before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 governs customised cars. Confirm whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies and document the basis at the time of import.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT ITC (HS) Schedule I
- 2Comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration of imported vehicles, whether imported by a manufacturer, authorised representative, organisation, or individual for personal use, demonstration, testing, research, or scientific purposes. GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 govern this requirement.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018
- 3Note that vintage motor vehicles are Free for import by actual users following the amendment to Condition 1(iii). Confirm the vehicle qualifies as a vintage motor vehicle under the amended definition before invoking this free-import carve-out.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the policy-condition track: importers of second-hand vehicles frequently attempt to rely on new-vehicle Policy Conditions 2, 7 and 9, which do not apply, or vice versa. A bill of entry filed under the wrong policy-condition track results in detention and, if the error is discovered post-out-of-charge, retrospective DGFT-policy enforcement and potential confiscation. Identify the vehicle's category — new, second-hand, customised, or vintage — and the correct policy condition before the shipment is dispatched.