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

Electric specialised transport vehicles (ambulances, prison vans)

DGFT CLEARANCE

HSN 8703 80 20 (electric specialised transport vehicles such as ambulances and prison vans) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Chapter 87, with new vehicles subject to Policy Conditions 2, 7 and 9, and second-hand or used vehicles subject to Policy Condition 1. Registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 applies as an additional clearance requirement at the bill of entry stage.

What this is

HSN code

8703 80 20

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
Registration compliance from MoRTH
Policy condition declaration to CBIC

Compliance steps

1
Identify the applicable policy condition before filing the bill of entry: new vehicles must comply with ITC (HS) Chapter 87 Policy Conditions 2, 7 and 9; second-hand or used vehicles with Policy Condition 1; and customised variants with Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether an exemption carve-out 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 imported electric specialised vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. This obligation applies to vehicles imported by manufacturers, their authorised representatives in India, or organisations and individuals for personal use, demonstration, testing, research or scientific purposes.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
3
Where the consignment involves a vintage motor vehicle, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to classify vintage motor vehicles as Free for import by actual users. Confirm the vehicle qualifies as a vintage motor vehicle under the amended condition before invoking this status.
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 policy conditions (2, 7 and 9) with those for second-hand or used vehicles (Policy Condition 1), which carry materially different documentation and eligibility requirements. Misclassifying a used vehicle as new — or vice versa — results in an ITC (HS) policy breach at the bill of entry, exposing the consignment to detention and re-export. Verify the vehicle's manufacture date and prior-use status against the applicable policy condition before filing.

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Frequently asked

Does HSN 8703 80 20 require BIS certification?

No, no BIS Quality Control Order covers electric specialised transport vehicles under this tariff line. Import is governed by the Directorate General of Foreign Trade ITC (HS) policy under Chapter 87, with Policy Conditions 1, 2, 7 and 9 being the operative requirements depending on the vehicle's condition and use.

Which policy conditions govern the import of second-hand electric specialised transport vehicles?

Second-hand or used vehicles are subject exclusively to Policy Condition 1 of Chapter 87; Policy Conditions 2, 7 and 9 apply only to new vehicles, and the vintage motor vehicle carve-out under amended Policy Condition 1(iii) is available to actual users per DGFT Notification 58/2024-25.

Does the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 registration requirement apply to vehicles imported for testing or research?

Yes. Per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20, the registration compliance obligation extends to vehicles imported for demonstration, testing, research or scientific use, in addition to those imported for personal use or commercial distribution.

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