Vehicles principally designed for transport of more than seven persons, including driver
Battery electric vehicles for eight or more persons
HSN 8703 80 10 (battery-electric motor vehicles principally designed for transport of more than seven persons, including driver) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions governing new vehicles, second-hand or used vehicles, and customised vehicles under Chapter 87. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.
- Policy condition compliance from DGFT
- Type approval certificate from MoRTH
- Registration compliance from State government
- 1Determine the applicable policy-condition track before filing the bill of entry: new vehicles are governed by Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles by Policy Condition 1; customised vehicles by Policy Condition 10. Exemptions available under Policy Conditions 3, 4, 5, 6 and 11 must be claimed with supporting documentation at the bill-of-entry stage.ITC (HS) import policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10 and 11
- 2Ensure post-clearance registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) for vehicles imported by manufacturers, authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use. A vehicle not registered within the prescribed framework is liable to detention and cannot be operated on Indian roads.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that DGFT Notification 58/2024-25 dated 07-02-2025 amends Policy Condition 1(iii): vintage motor vehicles are Free for import by actual users. Confirm whether the consignment qualifies as a vintage motor vehicle under the amended condition and document this classification at the bill of entry.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is applying a single policy condition to all import scenarios: new, used, and customised vehicles each attract a distinct condition set, and conflating them — for example, filing a used-vehicle import under the new-vehicle conditions — triggers detention, retrospective ITC (HS) enforcement, and potential confiscation under the Customs Act, 1962. Exemption claims under Policy Conditions 3, 4, 5, 6 and 11 must be substantiated with qualifying evidence at entry; post-clearance claims are not accepted.