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

Diesel motor cars over 2500 cc, specialised transport (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 33 92 (Specialised transport vehicles such as ambulances and prison vans, diesel, exceeding 2,500 cc) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87. New vehicles are governed by Policy Conditions 2, 7 and 9; second-hand or used vehicles by Policy Condition 1; and customised vehicles by Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 33 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

Policy condition compliance from DGFT
Vehicle registration compliance from MoRTH
Import declaration from CBIC

Compliance steps

1
Determine the applicable policy condition before filing the bill of entry: new vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1; customised cars and parts must satisfy Policy Condition 10. Verify whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 7, 9, 10 and exemptions 3, 4, 5, 6, 11
2
Comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicle registration. Vehicles imported by manufacturers or through their authorised representatives, or by organisations or citizens for personal use, demonstration, testing, research or scientific use, must be registered in accordance with GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Chapter 87 Policy Condition 12
3
For vintage motor vehicles, note the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025, which amended Policy Condition 1(iii) to permit vintage motor vehicles to be imported free by actual users. Confirm the vehicle qualifies as a vintage motor vehicle under the amended condition before claiming the Free status.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy track with the second-hand-vehicle track. A specialised transport vehicle such as a used ambulance or prison van imported as a second-hand vehicle must satisfy Policy Condition 1 exclusively — applying the new-vehicle conditions (2, 7 and 9) to a used consignment, or vice versa, triggers an ITC (HS) policy violation at the bill of entry, resulting in consignment detention and potential confiscation pending regularisation with DGFT.

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Frequently asked

Does HSN 8703 33 92 require BIS certification?

No; no BIS Quality Control Order covers this product family. Import of specialised transport vehicles at this tariff line is governed solely by the ITC (HS) import policy conditions for Chapter 87 administered by the Directorate General of Foreign Trade, with vehicle registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy condition applies to a second-hand ambulance being imported under this HSN?

Policy Condition 1 of Chapter 87 governs all second-hand or used vehicle imports under HSN 8703 33 92; the new-vehicle conditions (2, 7 and 9) do not apply, and exemption conditions 3, 4, 5, 6 and 11 should be checked for any applicable relief.

Can a vintage motor vehicle classified under this HSN be imported freely?

Yes, following the amendment in DGFT Notification 58/2024-25 dated 07-02-2025, Policy Condition 1(iii) was amended to allow vintage motor vehicles to be imported free by actual users, subject to the vehicle meeting the applicable vintage-motor-vehicle criteria.

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