Vehicles principally designed for the transport of more than seven persons, including the driver
Diesel passenger vehicles exceeding 2,500 cc for eight or more persons
HSN 8703 33 10 covers diesel motor vehicles with cylinder capacity exceeding 2,500 cc principally designed to transport more than seven persons (including the driver), and import is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions under Chapter 87. New vehicles are subject to Policy Conditions 2, 7 and 9; second-hand or used vehicles to Policy Condition 1; and customised vehicles to Policy Condition 10, with exemptions under Conditions 3, 4, 5, 6 and 11.
- Import policy compliance from DGFT
- Motor vehicle registration from Ministry of Road Transport
- Type approval from exporter
- 1Identify 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 whether any of the exemptions under Policy Conditions 3, 4, 5, 6 or 11 apply to the specific import category.ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
- 2Ensure the vehicle's registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the importer is a manufacturer, authorised representative, organisation, or citizen importing for personal use, demonstration, testing, research or scientific purposes. For vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 7 February 2025 amended Condition 1(iii) to designate such vehicles as Free for import by actual users.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy track with the second-hand-vehicle track: an importer who misclassifies a used vehicle as new, or fails to satisfy Policy Condition 1's requirements for second-hand imports, faces consignment detention and potential confiscation under the Customs Act, 1962, in addition to DGFT-policy enforcement. The vintage-motor-vehicle carve-out under amended Condition 1(iii) is restricted to actual users and does not extend to commercial re-sale; misuse of that exemption attracts retrospective recovery of applicable duties and penalties.