Motor cars

Plug-in hybrid electric motor cars (petrol engine and electric motor)

DGFT CLEARANCE

HSN 8703 60 30 (Motor cars, plug-in hybrid) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles restricted under Policy Condition 1 of Chapter 87. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 as notified under GSR 870(E) dated 13-09-2018. Customised cars and parts attract a separate regime under Policy Condition 10, and exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 60 30

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7, 9, 10)

Customs documentation

Policy condition compliance from DGFT
Import declaration from CBIC
Registration compliance from Ministry of Road Transport

Compliance steps

1
Confirm the applicable policy track before filing the bill of entry: new vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1; customised cars and parts attract Policy Condition 10. Consult Policy Conditions 3, 4, 5, 6 and 11 to determine whether an exemption applies to the specific consignment.
ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
2
Ensure vehicles imported by manufacturers, their authorised representatives, or by organisations or citizens for personal use, demonstration, testing, research or scientific purposes are registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. File documentation evidencing the registered end-use category at the bill-of-entry stage.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · Policy Condition 12 of Chapter 87
3
Where the vehicle qualifies as a Vintage Motor Vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit import on a Free basis by actual users. Retain a copy of the notification to substantiate the Free-import claim at customs assessment.
DGFT Notification 58/2024-25 dated 07-02-2025 · Policy Condition 1(iii) of Chapter 87

A word of counsel

The most frequent error on this tariff line is conflating the new-vehicle policy track with the second-hand-vehicle track: importers of used plug-in hybrid cars applying Policy Conditions 2, 7 and 9 (the new-vehicle conditions) instead of Policy Condition 1 face consignment detention and retrospective DGFT-policy enforcement. Verify at the purchase-order stage whether the vehicle is new or used, and confirm that the registration end-use category under GSR 870(E) dated 13-09-2018 matches the declared purpose on the bill of entry.

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Frequently asked

Does HSN 8703 60 30 require BIS certification?

No, plug-in hybrid motor cars are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) import policy of Chapter 87 administered by the Directorate General of Foreign Trade, with new vehicles subject to Policy Conditions 2, 7 and 9 and used vehicles restricted under Policy Condition 1.

Which policy conditions govern the import of second-hand plug-in hybrid cars and are any exemptions available?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions, and DGFT Notification 58/2024-25 dated 07-02-2025 amended Condition 1(iii) to allow Vintage Motor Vehicles to be imported Free by actual users.

Does the registration requirement under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 apply to all importers?

It applies to vehicles imported by manufacturers, their authorised representatives, and by organisations or citizens for personal use, demonstration, testing, research or scientific purposes, as specified under Policy Condition 12 and GSR 870(E) dated 13-09-2018.

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