Three-wheeled vehicles

Three-wheeled diesel-electric plug-in hybrid passenger vehicles

DGFT CLEARANCE

HSN 8703 70 40 (Three-wheeled vehicles) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and used or second-hand vehicles subject to Policy Condition 1. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 70 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 Ministry of Road Transport
Policy condition compliance from DGFT

Compliance steps

1
Determine the import category before filing the bill of entry: new vehicles must comply with Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are governed by Policy Condition 1; customised cars and their parts fall under Policy Condition 10. Verify applicable exemptions under Policy Conditions 3, 4, 5, 6 and 11 if the importer qualifies.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and 10 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the vehicle registration process complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 where the importer is a manufacturer, authorised representative, organisation, or individual importing for personal use, demonstration, testing, research or scientific purposes. Note that vintage motor vehicles are free for import by actual users per 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 misclassifying the import purpose — applying the new-vehicle policy conditions to what is effectively a second-hand or used vehicle, or vice versa. Policy Condition 1 for used vehicles carries substantially more restrictive requirements than the new-vehicle pathway, and a misdeclaration at the bill-of-entry stage exposes the consignment to detention, re-export orders, and monetary penalty under the Customs Act, 1962. Confirm the vehicle's age and condition documentation before selecting the applicable policy condition.

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Frequently asked

Does HSN 8703 70 40 require BIS certification?

No, three-wheeled diesel-electric plug-in hybrid vehicles are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import 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 a new three-wheeled plug-in hybrid vehicle versus a used one?

New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; used or second-hand vehicles fall under Policy Condition 1, which carries stricter requirements. Potential exemptions are available under Policy Conditions 3, 4, 5, 6 and 11 where the importer qualifies.

Are vintage three-wheeled vehicles freely importable under this tariff line?

Yes. Per DGFT Notification 58/2024-25 dated 07-02-2025, which amends Condition 1(iii), vintage motor vehicles are free for import by actual users, representing a carve-out from the otherwise restricted used-vehicle pathway.

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