Motor cars

Motor cars with cylinder capacity not exceeding 1,500 cc

DGFT CLEARANCE

HSN 8703 31 91 (Motor cars, up to 1,500 cc) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with separate policy conditions for new vehicles (Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Condition 1), and customised cars (Condition 10). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 31 91

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7, 9, 10)

Customs documentation

Policy condition compliance from DGFT
Vehicle registration compliance from MoRTH
Import licence or exemption declaration from DGFT

Compliance steps

1
Identify the applicable import-policy track before filing the bill of entry: new vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles to Condition 1; and customised cars to Condition 10. Exemptions under Conditions 3, 4, 5, 6 and 11 must be documented and declared at the bill-of-entry stage.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. This obligation applies to vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use.
GSR 870(E) dated 13-09-2018, Ministry of Road, Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
For vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to make vintage motor vehicles Free for import by actual users. Confirm vintage-vehicle eligibility and document actual-user status before filing.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is applying a single policy track to all vehicle imports without distinguishing between new, second-hand, and customised categories — each carrying a distinct set of Chapter 87 policy conditions with different documentation requirements. A second-hand vehicle declared under the new-vehicle conditions, or vice versa, will be treated as a mis-declaration at the bill of entry, risking detention and a demand for re-export or confiscation under the Customs Act, 1962.

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Frequently asked

Does HSN 8703 31 91 require BIS certification?

No, no BIS Quality Control Order covers this motor-car tariff line. Import is governed exclusively by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand or used cars under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; exemptions available under Conditions 3, 4, 5, 6 and 11 must be documented and declared at the bill of entry.

Can vintage motor vehicles be imported freely under this tariff line?

Yes. DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to classify vintage motor vehicles as Free for import, but only by actual users — the actual-user status must be established and documented before clearance.

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