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

Plug-in hybrid ambulances, prison vans and specialised transport

DGFT CLEARANCE

HSN 8703 60 20 covers plug-in hybrid specialised transport vehicles (ambulances, prison vans and the like) whose import is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions for Chapter 87. New vehicles are subject to Policy Conditions 2, 7 and 9; second-hand or used vehicles to Policy Condition 1; and customised variants to Policy Condition 10, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 60 20

Chapter

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

Primary regulator

DGFT · ITC (HS) policy conditions 1, 2, 7, 9 and 10, Chapter 87

Customs documentation

ITC (HS) policy compliance from DGFT
Type Approval Certificate from MoRTH
Compliance documentation from State government

Compliance steps

1
Determine the applicable DGFT policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 apply to new vehicles; Policy Condition 1 applies to second-hand or used vehicles; Policy Condition 10 applies to customised vehicles. Review Policy Conditions 3, 4, 5, 6 and 11 for any exemption that may apply to the specific importer category or end-use.
DGFT ITC (HS) Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 of Chapter 87
2
Ensure the vehicle's registration and type-approval comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018). Imports by manufacturers, their authorised representatives, or organisations or citizens for personal use, demonstration, testing, research or scientific use must satisfy the registration requirements prescribed under those Rules.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
3
If importing a vintage motor vehicle, confirm free-import eligibility for actual users following the amendment to Policy Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025. Non-vintage used vehicles remain subject to the pre-existing second-hand vehicle restrictions under Policy Condition 1.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the regime for new vehicles with that for second-hand or used vehicles — the two tracks carry distinct policy conditions and the wrong classification at the bill of entry triggers a Restricted-import enforcement action and consignment detention. Verify the vehicle's manufacturing date and condition before selecting the applicable policy condition, and confirm that any claimed exemption under Policy Conditions 3, 4, 5, 6 or 11 is documented at the time of import, not supplied retrospectively.

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Frequently asked

Does HSN 8703 60 20 require BIS certification?

No, plug-in hybrid specialised transport vehicles are not covered by any BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy conditions for Chapter 87, with separate conditions for new, second-hand and customised vehicles.

Which DGFT policy conditions apply to a new plug-in hybrid ambulance imported through an authorised representative?

Policy Conditions 2, 7 and 9 apply to new vehicles; registration must additionally comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.

Has the import policy for vintage motor vehicles under this chapter changed recently?

Yes. DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to make vintage motor vehicles free for import by actual users; all other second-hand vehicles under this tariff line remain subject to the earlier restrictions.

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