Specialised transport vehicles such as ambulances, prison vans and the like

Specialised transport vehicles up to 1,500 cc (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 31 92 (specialised transport vehicles such as ambulances and prison vans, up to 1,500 cc cylinder capacity) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13 September 2018.

What this is

HSN code

8703 31 92

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
Vehicle registration declaration from MoRTH
Type approval certificate from importer

Compliance steps

1
Identify the applicable ITC (HS) 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 vehicles and parts. Review Policy Conditions 3, 4, 5, 6 and 11 for any exemptions applicable to the specific importer category or end-use.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT
2
Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the import is by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific purposes. File the GSR 870(E) compliance declaration at the bill-of-entry stage.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
For imports of vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users. Confirm vintage status against the amended condition before applying the restricted-import procedure.
DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Chapter 87 Policy Condition 1(iii)

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy conditions with the used-vehicle regime: Policy Conditions 2, 7 and 9 govern new vehicles exclusively, while Policy Condition 1 governs second-hand and used vehicles — and the documentary requirements, applicable exemptions, and registration obligations differ materially between the two tracks. Importers classifying a refurbished or re-bodied ambulance as 'new' to access the new-vehicle exemptions under Conditions 3, 4, 5, 6 or 11 expose the consignment to misdeclaration proceedings and detention at the port of entry.

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Frequently asked

Does HSN 8703 31 92 require BIS certification?

No, specialised transport vehicles under this tariff line are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with vehicle-registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply if the ambulance being imported is second-hand?

Policy Condition 1 of Chapter 87 governs all second-hand or used vehicle imports; the new-vehicle conditions (2, 7 and 9) do not apply, and the importer must satisfy the documentary and end-use requirements specific to used vehicles before customs out-of-charge.

Are vintage motor vehicles freely importable under this tariff line?

Yes, following the amendment in DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are Free for import by actual users under Policy Condition 1(iii) of Chapter 87, provided the vehicle qualifies as a vintage motor vehicle under that condition.

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