Three-wheeled vehicles
Three-wheeled hybrid vehicles, non-plug-in spark-ignition
HSN 8703 40 40 (Three-wheeled vehicles) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Policy Conditions 2, 7, and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- Import Licence from DGFT
- Type Approval Certificate from MoRTH
- Compliance declaration from importer
- 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 vehicles and parts attract Policy Condition 10. Review Policy Conditions 3, 4, 5, 6, and 11 to confirm whether any exemption applies to the specific consignment.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure vehicles imported by manufacturers or their authorised representatives, or by organisations or citizens for personal use, demonstration, testing, research, or scientific purposes, are registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Note that vintage motor vehicles are Free for import by actual users per the 2025 amendment.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy-condition track with the second-hand-vehicle track: importers sometimes file under the new-vehicle conditions (2, 7, and 9) when the consignment is technically a used or pre-registered vehicle, or vice versa, triggering detention at the bill-of-entry stage and retrospective enforcement under the applicable Chapter 87 policy condition. Confirm the vehicle's registration history with the foreign seller before the purchase order is placed, as a post-dispatch correction of the applicable policy condition attracts DGFT scrutiny and potential confiscation.