Three-wheeled vehicles
Three-wheeled motor vehicles, cylinder capacity exceeding 2500 cc
HSN 8703 33 20 (Three-wheeled vehicles) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions applying to new vehicles (conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (condition 1), and customised vehicles and parts (condition 10). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, for manufacturers, authorised representatives, and personal-use importers alike.
- ITC (HS) policy condition declaration from DGFT
- Type approval or registration compliance from MoRTH
- Import licence or exemption proof from DGFT
- 1Determine the applicable policy condition 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 are subject to Policy Condition 1; customised cars, motorcycles and parts are subject to Policy Condition 10. Review conditions 3, 4, 5, 6 and 11 for any applicable exemptions that may modify the baseline restriction.ITC (HS) Import Policy, 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 (GSR 870(E) dated 13-09-2018). This obligation applies to manufacturers, authorised representatives, and organisations or citizens importing for personal use, demonstration, testing, research or scientific purposes.GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For vintage motor vehicle imports, note that condition 1(iii) was amended by DGFT Notification 58/2024-25 dated 07-02-2025: vintage motor vehicles are now Free for import by actual users. Confirm the vehicle qualifies as a vintage motor vehicle and document the actual-user status at the bill of entry.DGFT Notification 58/2024-25 dated 07-02-2025
The most frequent error on this tariff line is applying a single policy condition to an import that falls under a different sub-category — typically treating a second-hand vehicle as a new vehicle and filing under Policy Conditions 2, 7 and 9 instead of the more restrictive Condition 1, or vice versa. A misclassification between new, used and customised vehicle categories at the bill-of-entry stage can result in consignment detention and DGFT-policy enforcement, including potential re-export directions. Verify the vehicle's condition and end-use purpose against the precise Chapter 87 condition before the purchase order is placed.