Other

Plug-in hybrid petrol-electric passenger vehicles (PHEV, other)

DGFT CLEARANCE

HSN 8703 60 90 (Other plug-in hybrid petrol-electric vehicles) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles regulated under Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles under Policy Condition 1. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 60 90

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
Registration compliance from Ministry of Road Transport and Highways
Policy condition declaration to CBIC

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; and customised cars and parts must satisfy Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 to assess whether an exemption applies to the specific consignment.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or organisations and individuals for personal use, demonstration, testing, research, or scientific purposes. Note that vintage motor vehicles are Free for import by actual users per the amendment effected by DGFT Notification 58/2024-25 dated 07-02-2025.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy-condition track with the used-vehicle track: a consignment that has been registered or used abroad — even briefly — must be treated as a second-hand vehicle subject to Policy Condition 1, not Policy Conditions 2, 7 and 9. Filing under the wrong condition triggers detention, re-assessment of applicable duties, and potential confiscation; the distinction must be established by the supplier's declaration and supporting documentation before shipment.

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Frequently asked

Does HSN 8703 60 90 require BIS certification?

No, plug-in hybrid petrol-electric vehicles under this tariff line are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration subject to the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to importing a new plug-in hybrid passenger vehicle under this HSN?

New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions that may reduce the compliance burden depending on the importer category and end-use purpose.

Are vintage motor vehicles freely importable under this chapter?

Yes, per DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are Free for import by actual users following an amendment to Policy Condition 1(iii) of Chapter 87.

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