Vehicles principally designed for transport of more than seven persons, including driver

Plug-in hybrid diesel-electric MPV or minibus (over seven seats)

DGFT CLEARANCE

HSN 8703 70 10 covers plug-in hybrid vehicles combining a compression-ignition (diesel or semi-diesel) engine with an electric motor, seating more than seven persons including the driver, and 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) Schedule. Second-hand or used variants of this category are subject instead to Policy Condition 1 of Chapter 87, while customised vehicles attract Policy Condition 10. Exemptions may apply under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8703 70 10

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

Policy condition compliance from DGFT
Type approval from Ministry of Road Transport
Vehicle registration compliance from MoRTH

Compliance steps

1
Confirm the applicable import policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 applies to customised vehicles. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether any exemption applies to the specific consignment.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11 · DGFT
2
Ensure all imported vehicles comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for registration purposes, whether imported by a manufacturer, an authorised representative, or an organisation or individual for personal use, demonstration, testing, research, or scientific use. GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 govern the registration framework.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
Note that vintage motor vehicles are free for import by actual users per the amendment introduced by DGFT Notification 58/2024-25 dated 07-02-2025, which amends Condition 1(iii). Verify at the time of filing whether the subject vehicle qualifies as a vintage motor vehicle under that amended condition.
DGFT Notification 58/2024-25 dated 07-02-2025 · ITC (HS) Chapter 87 Policy Condition 1(iii)

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used plug-in hybrid and vice versa: the two tracks carry materially different restrictions, and a misclassification between Policy Condition 1 and Policy Conditions 2, 7 and 9 at the bill-of-entry stage triggers ITC (HS) Restricted-import enforcement and consignment detention. Confirm the vehicle's age and use-status against the Chapter 87 definitions before dispatch, and separately verify whether any exemption under Conditions 3 through 6 and 11 reduces the compliance burden.

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Frequently asked

Does HSN 8703 70 10 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import is governed entirely 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 apply to second-hand plug-in hybrid minibuses under this HSN?

Second-hand or used vehicles under HSN 8703 70 10 are subject to Policy Condition 1 of Chapter 87, as distinct from Policy Conditions 2, 7 and 9 that govern new vehicles; the amendment to Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025 now permits import of vintage motor vehicles freely by actual users.

Does the vehicle registration requirement under GSR 870(E) apply to vehicles imported for testing or research?

Yes. Per Policy Condition 12 and GSR 870(E) dated 13-09-2018, registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 extends to vehicles imported by any organisation or individual for personal use, demonstration, testing, research, or scientific purposes.

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