Vehicles principally designed for the transport of more than seven persons, including the driver
Petrol passenger vehicles, 1500cc to 2500cc, over seven seats
HSN 8703 32 10 covers petrol-engined passenger vehicles with cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc, designed to carry 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. New vehicles attract Policy Conditions 2, 7 and 9; second-hand or used vehicles are governed by Policy Condition 1; and customised cars attract Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.
- Policy condition compliance from DGFT
- Type approval certificate from MoRTH
- Registration compliance from MoRTH
- 1Determine the applicable import 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 the relevant exemption conditions (Policy Conditions 3, 4, 5, 6 and 11) before dispatch to avoid misdeclaration-based detention.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10; exemption conditions 3, 4, 5, 6, 11
- 2Ensure registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific use. The registration framework is triggered at the bill-of-entry stage and must be addressed prior to out-of-charge.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For imports of Vintage Motor Vehicles, note the amendment to Policy Condition 1(iii) under which Vintage Motor Vehicles are free for import by actual users. Verify eligibility under the amended condition before filing to avoid misclassification under the second-hand vehicle restricted track.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the policy track for new vehicles with that for second-hand or used vehicles. Importing a pre-owned vehicle under the Policy Conditions applicable to new vehicles — or vice versa — results in a misdeclaration finding at customs, consignment detention, and potential confiscation proceedings under the Customs Act, 1962. Confirm the vehicle's manufacture date, registration history, and intended use category against the precise policy condition before the purchase order is placed.