Three-wheeled vehicles

Battery electric three-wheeled vehicles for passenger transport

DGFT CLEARANCE

HSN 8703 80 40 (Three-wheeled vehicles, electric motor only) 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 second-hand or used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8703 80 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 1, 2, 7, 9)

Customs documentation

Policy compliance declaration from DGFT
Import Licence from DGFT
Compliance documentation from State government

Compliance steps

1
Identify the applicable policy condition before filing the bill of entry: new electric three-wheelers attract Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles attract Policy Condition 1; customised vehicles and parts attract Policy Condition 10. Review Policy Conditions 3, 4, 5, 6 and 11 for any applicable exemptions before proceeding.
ITC (HS) Import Policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9, 10, 11
2
Ensure vehicle registration is completed in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, whether the importer is a manufacturer, an authorised representative, or an organisation or citizen importing for personal use, demonstration, testing, research or scientific purposes. Confirm compliance with GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 — Central Motor Vehicles (Eleventh Amendment) Rules, 2018
3
For vintage motor vehicle imports, note that DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to render vintage motor vehicles free for import by actual users. Confirm the vehicle qualifies as a vintage motor vehicle and that the importer is the actual user before relying on this exemption.
DGFT Notification 58/2024-25 dated 07-02-2025 — Amendment to Policy Condition 1(iii), Chapter 87

A word of counsel

The most common error on this tariff line is applying new-vehicle policy conditions to a second-hand or used electric three-wheeler, or vice versa. Policy Condition 1 (used vehicles) and Conditions 2, 7 and 9 (new vehicles) are mutually exclusive tracks with distinct documentation and licensing requirements; conflating them at the bill-of-entry stage results in consignment detention pending clarification and potential Restricted-import enforcement by DGFT.

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Frequently asked

Does HSN 8703 80 40 require BIS certification?

No, no BIS Quality Control Order covers this tariff line. Import of electric three-wheeled vehicles 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 electric three-wheeler versus a used one?

New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1. Policy Conditions 3, 4, 5, 6 and 11 contain applicable exemptions that should be reviewed in each case.

Has the import regime for vintage motor vehicles changed recently?

Yes. DGFT Notification 58/2024-25 dated 07-02-2025 amended Policy Condition 1(iii) to make vintage motor vehicles free for import by actual users, modifying the earlier Restricted-import treatment under that sub-condition.

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