Motor cars
Motor cars with cylinder capacity exceeding 2,500 cc
HSN 8703 33 91 (Motor cars) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions applying to new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Policy Condition 1), and customised cars (Policy Condition 10). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- ITC (HS) policy compliance from DGFT
- Type approval or registration compliance from Ministry of Road Transport and Highways
- Import licence or authorisation from DGFT
- 1Identify the applicable ITC (HS) policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicle imports; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 governs customised cars. Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions and should be checked for eligibility.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
- 2Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. This applies to vehicles imported by manufacturers, their authorised representatives, organisations, or citizens 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 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018
- 3For imports of Vintage Motor Vehicles, note that the import category is Free for actual users following the amendment to Policy Condition 1(iii). Confirm actual-user status and retain supporting documentation at the bill of entry stage.DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Policy Condition 1(iii), Chapter 87
The most frequent error on this tariff line is conflating the new-vehicle policy-condition track with the second-hand-vehicle track: an importer applying Policy Condition 2 to a used vehicle, or Policy Condition 1 to a brand-new car, will face bill-of-entry rejection and potential consignment detention at the port. Confirm the vehicle's manufacture date and first-registration status before selecting the applicable policy condition, as rectification after filing attracts both customs delay and DGFT-policy scrutiny.