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

Diesel-electric plug-in hybrid specialised transport vehicles (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 70 20 covers specialised plug-in hybrid diesel-electric transport vehicles — including ambulances and prison vans — whose import is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) policy conditions under Chapter 87. New vehicles are subject to Policy Conditions 2, 7 and 9; second-hand or used vehicles to Policy Condition 1; and registration of all imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 70 20

Chapter

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

Primary regulator

DGFT · ITC (HS) policy conditions, Chapter 87

Customs documentation

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

Compliance steps

1
Identify the applicable ITC (HS) Chapter 87 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 to confirm whether any exemption applies to the specific consignment.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and 10; exemptions under Policy Conditions 3, 4, 5, 6 and 11
2
Ensure the vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the import is by a manufacturer, authorised representative, organisation, or citizen for personal use, demonstration, testing, research or scientific use. The GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019 govern this registration requirement.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
If importing a vintage motor vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit vintage motor vehicles to be imported free of restriction by actual users. Confirm the vehicle meets the vintage motor vehicle classification before relying on this carve-out.
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 regime (Policy Conditions 2, 7 and 9) with the used-vehicle regime (Policy Condition 1) — the two tracks carry different licence requirements and documentary thresholds, and misfiling triggers consignment detention pending correction of the bill of entry. Importers of ambulances or prison vans on government or institutional account should additionally verify whether an exemption under Policy Conditions 3, 4, 5, 6 or 11 applies, as the wrong exemption claim is treated as a policy-condition breach.

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Frequently asked

Does HSN 8703 70 20 require BIS certification?

No, no BIS Quality Control Order covers plug-in hybrid specialised transport vehicles under this tariff line. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy conditions for Chapter 87, with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to a new ambulance imported under HSN 8703 70 20?

A new vehicle is subject to ITC (HS) Chapter 87 Policy Conditions 2, 7 and 9; applicable exemptions are set out in Policy Conditions 3, 4, 5, 6 and 11, which should be reviewed before filing the bill of entry.

Does the vintage motor vehicle amendment under DGFT Notification 58/2024-25 apply to specialised vehicles such as ambulances?

The amendment to Policy Condition 1(iii) permits import of vintage motor vehicles free of restriction by actual users; whether a particular specialised vehicle qualifies as a vintage motor vehicle depends on meeting the vintage classification criteria set out in that notification.

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