Motor cars
Diesel-electric hybrid motor cars (non-plug-in)
HSN 8703 50 30 (Motor cars) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy controls 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 under GSR 870(E) dated 13-09-2018.
- Policy condition compliance from DGFT
- Vehicle registration compliance from MoRTH
- Import declaration from CBIC
- 1Identify the applicable import track before filing the bill of entry: new vehicles attract Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles attract Policy Condition 1; customised cars attract Policy Condition 10. Verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
- 2Ensure registration of imported vehicles by manufacturers, their authorised representatives, or organisations and citizens importing for personal use, demonstration, testing, research or scientific purposes complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. The GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 govern the registration pathway.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For vintage motor vehicle imports by actual users, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to classify such imports as Free. Confirm current import-policy status at the time of filing, as policy conditions for Chapter 87 vehicles are subject to periodic amendment.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy track with the second-hand or used-vehicle track and presenting the wrong policy-condition compliance at the bill of entry. A new non-plug-in diesel-electric hybrid car governed by Policy Conditions 2, 7 and 9 presented under the used-vehicle Policy Condition 1 framework — or vice versa — triggers detention and a request for amendment of the bill of entry, accruing demurrage and ground rent until the correct compliance documentation is substituted.