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

Specialized transport vehicles, ambulances, prison vans (1,500–2,500 cc diesel)

DGFT CLEARANCE

HSN 8703 32 92 (specialized transport vehicles such as ambulances and prison vans, diesel-engined, 1,500–2,500 cc) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with distinct conditions applying to new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and to second-hand or used vehicles (Policy Condition 1 of Chapter 87). Vehicle registration for imports by manufacturers, authorized representatives, or individual users must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 32 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

Import policy compliance from DGFT
Registration compliance from Ministry of Road Transport
Authorised Representative declaration from importer

Compliance steps

1
Identify the applicable policy track before filing: new vehicles attract Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles attract Policy Condition 1; customized cars and parts attract Policy Condition 10. Verify whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) Policy Conditions 1, 2, 7, 9, 10 and exemptions 3, 4, 5, 6, 11 of Chapter 87
2
Ensure post-clearance registration of the imported vehicle complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018). This applies to imports by manufacturers, authorized representatives, and organizations or citizens importing for personal use, demonstration, testing, research, or scientific purposes.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
Where the vehicle qualifies as a Vintage Motor Vehicle, confirm free-import status for actual users under the amended Policy Condition 1(iii) as notified by DGFT Notification 58/2024-25 dated 07-02-2025. Retain documentary evidence of vintage-vehicle classification to support the free-import claim at the bill of entry.
DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Policy Condition 1(iii), Chapter 87

A word of counsel

The most common error on this tariff line is misidentifying the applicable policy condition track — filing a second-hand vehicle import under the new-vehicle conditions, or assuming a personal-use exemption applies without confirming the specific Policy Condition number. Each track carries distinct documentation and eligibility requirements, and a mismatch between the declared policy condition and the actual vehicle status triggers detention and possible confiscation under the Customs Act, 1962. Verify the new/used/vintage classification against the actual chassis documentation before bill of entry filing.

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Frequently asked

Does HSN 8703 32 92 require BIS certification?

No, specialized transport vehicles in this tariff line are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy conditions administered by the Directorate General of Foreign Trade, with distinct tracks for new, second-hand, customized, and vintage vehicles under Chapter 87.

Which policy conditions apply to second-hand specialized vehicles such as used ambulances?

Second-hand or used vehicles, including used ambulances and prison vans, are subject exclusively to Policy Condition 1 of Chapter 87; the new-vehicle conditions (2, 7 and 9) do not apply, and the vintage-vehicle free-import carve-out under Policy Condition 1(iii) was amended by DGFT Notification 58/2024-25 dated 07-02-2025.

Is vehicle registration compliance with the Central Motor Vehicles Rules mandatory for organizational imports for research or testing?

Yes. Imports by any organization or citizen for personal use, demonstration, testing, research, or scientific purposes must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.

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