Vehicles principally designed for transport of more than seven persons, including driver
Plug-in hybrid electric vehicles for eight or more persons
HSN 8703 60 10 covers plug-in hybrid electric vehicles (PHEV) principally designed to transport more than seven persons, including the driver, and 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.
- Import policy compliance from DGFT
- Type approval from Ministry of Road Transport
- Vehicle registration compliance from MoRTH
- 1For new vehicle imports, ensure compliance with Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS). Import must be made by the manufacturer, through an authorised representative in India, or by an eligible organisation or individual under the applicable policy condition. Verify exemptions available under Policy Conditions 3, 4, 5, 6 and 11 before filing.ITC (HS) Import Policy, Chapter 87, Policy Conditions 2, 7 and 9; DGFT Notification 14/2015-20 dated 28-08-2019
- 2For second-hand or used vehicle imports, comply separately with Policy Condition 1 of Chapter 87. Note that vintage motor vehicles are free for import by actual users following the amendment under DGFT Notification 58/2024-25 dated 07-02-2025 amending Condition 1(iii).ITC (HS) Import Policy, Chapter 87, Policy Condition 1; DGFT Notification 58/2024-25 dated 07-02-2025
- 3Register the imported vehicle in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018. Vehicles imported by manufacturers or authorised representatives, as well as those imported for personal use, demonstration, testing, research or scientific purposes, must all meet this registration requirement.Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand PHEV people-carrier, or vice versa. Policy Conditions 1 and 2 are mutually exclusive tracks — the applicable track is determined by the vehicle's age and condition at the time of import, and a misclassification between the two exposes the consignment to detention and re-export enforcement. Confirm the correct track before placing the purchase order, as corrections after shipment attract significant demurrage.