Other
Petrol passenger cars with cylinder capacity exceeding 2,500 cc
HSN 8703 33 99 (other petrol-engine passenger motor vehicles exceeding 2,500 cc cylinder capacity) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles (Conditions 2, 7 and 9 of Chapter 87), used or second-hand vehicles (Condition 1), and customised cars (Condition 10). Vehicle registration at the bill-of-entry stage must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy compliance declaration from DGFT
- Type Approval Certificate from MoRTH
- Registration compliance under Central Motor Vehicles Rules
- 1Identify the correct policy-condition track 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 Condition 1 (as amended by DGFT Notification 58/2024-25 dated 07-02-2025 for vintage motor vehicles); customised cars and motorcycles must satisfy Condition 10. Consult Conditions 3, 4, 5, 6 and 11 to verify whether an applicable exemption reduces the import obligation.ITC (HS) Policy Conditions 1, 2, 7, 9 and 10 of Chapter 87 · DGFT Notification 58/2024-25 dated 07-02-2025
- 2Ensure the imported vehicle — whether by a manufacturer, its authorised representative, an organisation, or an individual for personal use, demonstration, testing, research or scientific purposes — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration in India. Non-compliance blocks registration and prevents the vehicle from entering domestic circulation.GSR 870(E) dated 13-09-2018 (Ministry of Road, Transport and Highways) · DGFT Notification 14/2015-20 dated 28-08-2019 · Policy Condition 12 of Chapter 87
The most common error on this tariff line is treating the new-vehicle policy-condition track (Conditions 2, 7 and 9) as the universal route and overlooking the distinct Condition 1 track for second-hand or used vehicles — including the vintage-vehicle carve-out introduced by DGFT Notification 58/2024-25. A misclassified second-hand vehicle filed under the new-vehicle conditions is liable to Restricted-import enforcement and confiscation, regardless of whether the applicable duty has been paid, because the policy-condition violation is independent of the duty obligation.