Three-wheeled vehicles
Three-wheeled hybrid diesel-electric vehicles, non-plug-in
HSN 8703 50 40 (Three-wheeled vehicles) 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, 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 authorisation from DGFT
- Type Approval Certificate from MoRTH
- Registration compliance declaration from importer
- 1Determine the vehicle category 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 are subject to Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions before filing.ITC (HS) Import Policy Chapter 87 — Policy Conditions 1, 2, 7, 9, 10, 3, 4, 5, 6 and 11
- 2Ensure the imported vehicle is registered and roadworthy in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Imports by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use must all satisfy the requirements notified under GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that Vintage Motor Vehicles are Free for import by actual users per the amendment to Policy Condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. If the vehicle qualifies as vintage, document the actual-user status at the bill of entry to avoid Restricted-policy enforcement.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the new-vehicle policy regime (Conditions 2, 7 and 9) with the used-vehicle regime (Condition 1) — particularly for vehicles that have been lightly used or reconditioned abroad. A vehicle that does not qualify as 'new' under Chapter 87 practice is assessed under Condition 1, which carries more restrictive authorisation requirements; misdeclaration of condition triggers both DGFT-policy enforcement and Customs Act penalty proceedings. Confirm vehicle status with the exporter's documentation before the import authorisation application is filed.