Other
Battery electric passenger vehicles, other than specified
HSN 8703 80 90 (Other battery-electric passenger motor vehicles) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy under Chapter 87 Policy Conditions 2, 7 and 9 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Importers of customised electric cars are additionally subject to Policy Condition 10.
- Import Licence from DGFT
- Policy condition compliance from DGFT
- Vehicle registration compliance from MoRTH
- 1Identify the applicable import-policy track before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles; Policy Condition 10 governs customised cars. Review Policy Conditions 3, 4, 5, 6 and 11 to determine whether an applicable exemption applies to the consignment.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9 and 10; exemptions under Policy Conditions 3, 4, 5, 6 and 11
- 2Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 when imported by a manufacturer, its authorised representative, or by an organisation or individual for personal use, demonstration, testing, research or scientific purposes.GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019
- 3Note that Vintage Motor Vehicles are free for import by actual users following the amendment to Policy Condition 1(iii). Confirm the vehicle qualifies as a vintage motor vehicle under the amended condition before claiming free-import status.DGFT Notification 58/2024-25 dated 07-02-2025
The most common error on this tariff line is conflating the policy-condition track applicable to new vehicles with that for second-hand or used battery-electric vehicles — the two tracks carry distinct conditions and the exemption provisions in Policy Conditions 3, 4, 5, 6 and 11 do not automatically cross-apply. A consignment presented under the wrong policy condition at the bill-of-entry stage is liable to detention and reassessment; the amendment to Policy Condition 1(iii) introducing free import for vintage motor vehicles applies only to actual users and requires positive documentary evidence of vintage status.