Other
Diesel-electric hybrid passenger motor vehicles, non-plug-in
HSN 8703 50 90 covers passenger motor vehicles with a combined diesel (compression-ignition) and electric propulsion system that cannot be charged from an external power source, and their import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles. Second-hand or used vehicles fall under Policy Condition 1 of Chapter 87, and customised vehicles are subject to Policy Condition 10. Vehicle registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- ITC (HS) policy condition compliance from DGFT
- Type Approval Certificate from Ministry of Road Transport and Highways
- Registration compliance declaration from importer
- 1Determine the applicable ITC (HS) policy condition before filing the bill of entry: new vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1; customised cars must satisfy Policy Condition 10. Confirm whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific importer category or use case.ITC (HS) Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 of Chapter 87
- 2Ensure compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration of imported vehicles, including vehicles imported by manufacturers, authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific purposes.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that DGFT Notification 58/2024-25 dated 07-02-2025 amends Policy Condition 1(iii): Vintage Motor Vehicles are now free for import by actual users. Verify whether the vehicle qualifies as a Vintage Motor Vehicle under this amended condition before classifying it under the Second Hand or Used Vehicle regime.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is applying the new-vehicle policy conditions to a consignment that customs or DGFT classifies as a second-hand or used vehicle — the two regimes carry materially different obligations, and a misfiled bill of entry triggers detention and potential confiscation under the Customs Act, 1962. Verify the vehicle's manufacture date, prior registration history, and odometer reading before selecting the policy condition; a vehicle presented as new but with any prior registration history will be assessed under Policy Condition 1, regardless of the condition of the vehicle at the time of import.