Motor cars

Diesel-electric plug-in hybrid motor cars (PHEV)

DGFT CLEARANCE

HSN 8703 70 30 (Motor cars) covers diesel-electric plug-in hybrid passenger vehicles and is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles (Conditions 2, 7 and 9 of Chapter 87), second-hand or used vehicles (Condition 1), and customised cars (Condition 10). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 70 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

ITC (HS) policy compliance from DGFT
Registration compliance from Ministry of Road Transport and Highways
Authorised Representative declaration from importer

Compliance steps

1
Identify which policy condition track applies before filing the bill of entry: new vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles to Condition 1; and customised cars to Condition 10. Confirm applicability of exemption Conditions 3, 4, 5, 6 and 11 and document the exemption basis in the import file.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
2
Ensure post-clearance registration of the imported vehicle complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018). Vehicles imported by manufacturers, their authorised representatives, or organisations or citizens for personal use, demonstration, testing, research or scientific use must each satisfy the applicable registration pathway under those Rules.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
For any import involving a vintage motor vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amends Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users; maintain documentary evidence of vintage status and actual-user 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 applying the new-vehicle policy conditions (2, 7 and 9) to a second-hand or used diesel-electric hybrid, which is separately governed by Condition 1 and carries materially different documentary and value thresholds. An incorrect condition declaration at the bill of entry triggers a Restricted-import enforcement action and consignment detention; the correction process attracts demurrage and ground rent while the amendment is processed through DGFT.

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Frequently asked

Does HSN 8703 70 30 require BIS certification?

No, diesel-electric plug-in hybrid motor cars are not covered by any 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 registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand diesel-electric hybrid cars and are there exemptions?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; exemptions from various conditions may apply under Conditions 3, 4, 5, 6 and 11, and vintage motor vehicles under Condition 1(iii) are Free for import by actual users per DGFT Notification 58/2024-25 dated 07-02-2025.

Can a manufacturer import this vehicle directly without an authorised representative in India?

Manufacturers may import directly or through their authorised representatives in India, but registration must in either case comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) and DGFT Notification 14/2015-20 dated 28-08-2019.

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