Other

Diesel-electric plug-in hybrid passenger motor vehicles, other

DGFT CLEARANCE

HSN 8703 70 90 (other diesel-electric plug-in hybrid passenger vehicles) is subject to the 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 second-hand or used vehicles subject to Policy Condition 1 of Chapter 87. Vehicle registration 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 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

Policy Condition compliance declaration from DGFT
Type Approval Certificate from MoRTH
Registration compliance from State authority

Compliance steps

1
Determine the applicable policy condition before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicle imports; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 applies to customised cars. Review Policy Conditions 3, 4, 5, 6 and 11 for available exemptions.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicle registration compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 for vehicles imported by manufacturers, their authorised representatives, or by organisations or citizens for personal use, demonstration, testing, research or scientific purposes. The registration pathway is mandatory before the vehicle is operated on Indian roads.
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 Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users. Confirm the vehicle meets the definition of a vintage motor vehicle under that amendment before claiming the Free status.
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 to a second-hand or used diesel-electric plug-in hybrid vehicle, or vice versa. Policy Condition 1 for second-hand vehicles and Policy Conditions 2, 7 and 9 for new vehicles are distinct tracks with different documentation thresholds; misfiling the policy condition basis at the bill of entry triggers customs detention and requires a fresh assessment, with demurrage accruing throughout.

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Frequently asked

Does HSN 8703 70 90 require BIS certification?

No, no BIS Quality Control Order covers this plug-in hybrid vehicle category. 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 second-hand plug-in hybrid vehicles under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87, which is a distinct and more restrictive track from the Policy Conditions 2, 7 and 9 that govern new vehicle imports; exemptions available under Conditions 3, 4, 5, 6 and 11 should be reviewed before filing.

Can a vintage diesel-electric vehicle be imported freely under this tariff line?

Yes, provided the vehicle qualifies as a vintage motor vehicle under the amended Condition 1(iii) introduced by DGFT Notification 58/2024-25 dated 07-02-2025, which classifies vintage motor vehicles as Free for import by actual users.

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