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HomeHSNChapter 87HSN 8703 40 40

Three-wheeled vehicles

Three-wheeled hybrid vehicles, non-plug-in spark-ignition

DGFT CLEARANCE

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.

What this is
HSN code
8703 40 40
Chapter
87 · Vehicles other than railway or tramway rolling-stock; parts and accessories
Primary regulator
DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions
Customs documentation
  • Import Licence from DGFT
  • Type Approval Certificate from MoRTH
  • Compliance declaration from importer
Compliance steps
  1. 1
    Determine 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
  2. 2
    Ensure 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
A word of counsel

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.

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Frequently asked
Does HSN 8703 40 40 require BIS certification?
No, no BIS Quality Control Order covers this three-wheeled hybrid vehicle category. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy conditions under Chapter 87, with vehicle registration required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
Which policy conditions apply to second-hand three-wheeled hybrid vehicles under this HSN?
Second-hand or used vehicles are subject exclusively to Policy Condition 1 of Chapter 87; the new-vehicle conditions (2, 7, and 9) do not apply, and exemptions available under Policy Conditions 3, 4, 5, 6, and 11 should be reviewed separately for the specific import scenario.
Are vintage three-wheeled vehicles under this HSN freely importable?
Vintage motor vehicles are Free for import by actual users following the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025, which modified Condition 1(iii) of Chapter 87; all other used-vehicle imports remain subject to Policy Condition 1 restrictions.
Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.
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