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

Hybrid specialised transport vehicles (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 40 20 (specialised transport vehicles such as ambulances and prison vans with a spark-ignition engine and non-plug-in electric motor) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) Restricted-import policy under Policy Conditions 2, 7, and 9 of Chapter 87 for new vehicles. Second-hand or used vehicles attract Policy Condition 1 of Chapter 87, and vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 40 20

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 87 Policy Conditions

Customs documentation

Import authorisation from DGFT
Registration compliance from Ministry of Road Transport
Policy condition declaration to CBIC

Compliance steps

1
Confirm that the applicable Chapter 87 policy condition is satisfied 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 applies to customised vehicles. Policy Conditions 3, 4, 5, 6, and 11 enumerate available exemptions and should be reviewed for eligibility.
DGFT ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10; exemptions under Conditions 3, 4, 5, 6, and 11
2
Ensure vehicle registration is completed in accordance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research, or scientific use.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
If the vehicle qualifies as a Vintage Motor Vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amends Policy Condition 1(iii) to classify such vehicles as Free for import by actual users. Confirm vintage classification before filing to avoid Restricted-import enforcement.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy conditions to a consignment that is, in fact, a second-hand or used vehicle — or vice versa. The two regimes carry different policy conditions and any misclassification at the bill-of-entry stage triggers Restricted-import enforcement, consignment detention, and potential confiscation. Eligibility for the Policy Condition 1(iii) vintage-vehicle Free-import carve-out must be established before dispatch, not retrospectively at the port.

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Frequently asked

Does HSN 8703 40 20 require BIS certification?

No, no BIS Quality Control Order covers this hybrid specialised transport vehicle sub-heading. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Restricted-import policy, Chapter 87 Policy Conditions 2, 7, and 9 for new vehicles and Policy Condition 1 for second-hand or used vehicles.

Which policy conditions govern the import of second-hand ambulances or prison vans under this HSN?

Policy Condition 1 of Chapter 87 governs second-hand or used vehicles; the vintage-vehicle carve-out in Policy Condition 1(iii) was amended to Free for actual users by DGFT Notification 58/2024-25 dated 07-02-2025.

Are there any exemptions from the Restricted-import conditions for Chapter 87 vehicles?

Yes. Policy Conditions 3, 4, 5, 6, and 11 of Chapter 87 enumerate applicable exemptions; importers such as manufacturers, authorised representatives, and organisations importing for demonstration, testing, research, or scientific use should verify eligibility under those conditions and comply with GSR 870(E) registration requirements.

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