Other

Other motor vehicles principally designed for transport of persons

DGFT CLEARANCE

HSN 8703 90 00 (Other motor vehicles for transport of persons) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy conditions under Chapter 87, with distinct policy conditions governing new vehicles (conditions 2, 7 and 9), second-hand and used vehicles (condition 1), and customised cars and motorcycles (condition 10). Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8703 90 00

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Import policy compliance from DGFT
Vehicle registration certificate from MoRTH
Test report from authorised agency

Compliance steps

1
Identify the applicable policy condition before filing the bill of entry: new vehicles attract conditions 2, 7 and 9; second-hand or used vehicles attract condition 1; customised cars and motorcycles attract condition 10. Review conditions 3, 4, 5, 6 and 11 to determine whether any exemption carve-out applies to the specific consignment.
ITC (HS) import policy conditions 1, 2, 7, 9 and 10 of Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the imported vehicle is registered in accordance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018), whether imported by the manufacturer, an authorised representative, or by an organisation or individual 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
For vintage motor vehicles, note that import is Free for actual users following the amendment to condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025. Confirm actual-user status and retain documentary evidence at the bill-of-entry stage.
DGFT Notification 58/2024-25 dated 07-02-2025

A word of counsel

The most common error on this tariff line is treating all vehicles under HSN 8703 90 00 as subject to a single policy condition. New, second-hand, customised and vintage vehicles each attract a distinct and non-interchangeable policy condition under Chapter 87, and misidentifying the condition — particularly applying the new-vehicle conditions to a second-hand import — results in consignment detention and potential seizure. Verify the vehicle's category and the applicable exemption conditions before the purchase order is placed, not at the port of entry.

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Frequently asked

Does HSN 8703 90 00 require BIS certification?

No, this tariff line is not within the BIS Quality Control Order regime; no BIS QCO covers this residual motor-vehicle category. Import is governed by the Directorate General of Foreign Trade ITC (HS) import policy conditions under Chapter 87, with registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Are vintage motor vehicles freely importable under HSN 8703 90 00?

Yes, following the amendment to condition 1(iii) under DGFT Notification 58/2024-25 dated 07-02-2025, vintage motor vehicles are Free for import by actual users, subject to documentary proof of actual-user status at the bill of entry.

What exemptions apply to imports under Chapter 87 policy conditions?

Exemptions are set out in policy conditions 3, 4, 5, 6 and 11 of Chapter 87 and cover categories such as vehicles imported for demonstration, testing, research or scientific use; the specific exemption must be identified and documented before filing the bill of entry.

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