Three-wheeled vehicles

Plug-in hybrid three-wheeled vehicles (petrol-electric)

DGFT CLEARANCE

HSN 8703 60 40 (Three-wheeled vehicles, plug-in hybrid) is governed by the Directorate General of Foreign Trade (DGFT) import policy under Policy Conditions 2, 7 and 9 of Chapter 87 of the ITC (HS) for new vehicles. Second-hand or used variants fall under Policy Condition 1, while customised vehicles are subject to Policy Condition 10; exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 60 40

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 Policy Conditions

Customs documentation

Import Licence from DGFT
Type Approval Certificate from MoRTH
Compliance declaration from importer

Compliance steps

1
Determine the applicable 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 vehicles must satisfy Policy Condition 10. Confirm whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific consignment.
ITC (HS) 2022, Chapter 87, Policy Conditions 1, 2, 7, 9 and 10
2
Ensure registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the vehicle is imported by a manufacturer, authorised representative, or organisation or citizen for personal use, demonstration, testing, research or scientific purposes. File the vehicle-registration documents at the bill-of-entry stage as required.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For vintage motor vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit import of vintage motor vehicles as Free for actual users. Verify that the vehicle meets the vintage classification criteria before claiming this status at the bill of entry.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the policy conditions for new and second-hand vehicles: Policy Conditions 2, 7 and 9 apply to new vehicles while Policy Condition 1 applies exclusively to second-hand or used vehicles, and applying the wrong condition set at the bill-of-entry stage triggers consignment detention and DGFT-policy enforcement. Importers who also claim an exemption under Conditions 3, 4, 5, 6 or 11 must ensure the exemption documentary evidence is in order before goods arrive at port, as retrospective exemption claims are not routinely accepted by customs officers after out-of-charge is withheld.

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Frequently asked

Does HSN 8703 60 40 require BIS certification?

No, plug-in hybrid three-wheeled vehicles under this tariff line are not covered by a BIS Quality Control Order. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Chapter 87 policy conditions, with vehicle-registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions govern the import of second-hand plug-in hybrid three-wheelers?

Second-hand or used vehicles under HSN 8703 60 40 are subject exclusively to Policy Condition 1 of Chapter 87, as amended by DGFT Notification 58/2024-25 dated 07-02-2025 for vintage motor vehicles, which are now Free for import by actual users.

Does the vintage-motor-vehicle exemption under DGFT Notification 58/2024-25 apply to all used three-wheeled plug-in hybrids?

No. The Free-import status introduced by DGFT Notification 58/2024-25 applies only to vehicles that qualify as vintage motor vehicles under the amended Policy Condition 1(iii); ordinary second-hand three-wheelers remain subject to the standard Policy Condition 1 requirements.

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