Motor cars
Battery electric motor cars for passenger transport
HSN 8703 80 30 (Motor cars with only electric motor for propulsion) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) Restricted-import policy under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, with separate conditions governing second-hand vehicles (Policy Condition 1) and customised cars (Policy Condition 10). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- Import compliance declaration from DGFT
- Type Approval Certificate from Ministry of Road Transport
- Registration compliance from State government
- 1Establish which Policy Condition governs the import: new electric vehicles fall under Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles fall under Policy Condition 1; customised cars and parts fall under Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 for applicable exemptions before filing the bill of entry.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 10 · DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure the vehicle's registration by the manufacturer, authorised representative, organisation, or individual for personal use, demonstration, testing, research or scientific use complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Submit required documentation consistent with GSR 870(E) dated 13-09-2018.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019
- 3For imports of Vintage Motor Vehicles, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to permit import by actual users on a Free basis. Confirm that the vehicle qualifies under the vintage-motor-vehicle definition before invoking this carve-out.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the Policy Condition applicable to new electric vehicles with those applicable to second-hand units — Policy Condition 1 governs second-hand vehicles and carries distinct documentary and end-use requirements, while Policy Conditions 2, 7 and 9 govern new vehicles. Filing a bill of entry for a second-hand electric car under the new-vehicle conditions results in a Restricted-import violation and potential confiscation, and the vintage-vehicle free-import carve-out under amended Policy Condition 1(iii) applies only to actual users as defined — not to commercial dealers.