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

Specialised transport vehicles with diesel-electric hybrid propulsion (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 50 20 (specialised transport vehicles such as ambulances and prison vans with diesel-electric hybrid propulsion) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles subject to Policy Condition 1 of Chapter 87. 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 50 20

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7 and 9)

Customs documentation

ITC (HS) policy compliance from DGFT
Vehicle registration compliance from Ministry of Road Transport
Import authorisation declaration from DGFT

Compliance steps

1
Verify the applicable policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 of Chapter 87 govern new vehicle imports; Policy Condition 1 governs second-hand or used vehicles. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether an exemption applies to the specific consignment.
ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure vehicle registration complies 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. Note that vintage motor vehicles are free for import by actual users per the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025.
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 single most common error on this tariff line is applying new-vehicle policy conditions to a second-hand or used consignment, or vice versa: the two tracks carry materially different compliance obligations under Chapter 87. Separately, importers of customised vehicles must note that Policy Condition 10 — not Conditions 2, 7 or 9 — governs customised cars, and conflating the two tracks at the bill-of-entry stage results in consignment detention and a demand for a fresh DGFT clearance.

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Frequently asked

Does HSN 8703 50 20 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration obligations under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand or used specialised transport vehicles under this HSN?

Second-hand or used vehicles are subject exclusively to Policy Condition 1 of Chapter 87; Policy Conditions 2, 7 and 9, which apply to new vehicles, do not govern used imports. Exemptions under Conditions 3, 4, 5, 6 and 11 should also be reviewed for applicability.

Are vintage motor vehicles freely importable under this tariff line?

Yes, DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to make vintage motor vehicles free for import by actual users, subject to compliance with the remaining applicable Chapter 87 conditions.

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