With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes

Off-highway dumpers exceeding 8 tonnes net weight

DGFT CLEARANCE

HSN 8704 10 10 (off-highway dumpers exceeding 8 tonnes net weight) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with distinct policy conditions for new vehicles (conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (condition 1 of Chapter 87). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, notified under GSR 870(E) dated 13-09-2018.

What this is

HSN code

8704 10 10

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 and 9)

Customs documentation

Policy condition compliance from DGFT
Registration compliance from Ministry of Road Transport
Import licence or exemption certificate from DGFT

Compliance steps

1
Determine whether the consignment is a new or second-hand vehicle before filing the bill of entry. New off-highway dumpers must satisfy ITC (HS) Chapter 87 Policy Conditions 2, 7 and 9; second-hand or used dumpers must satisfy Policy Condition 1. Verify whether any of the exemptions under Policy Conditions 3, 4, 5, 6 and 11 apply to the specific import category.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the imported dumper's registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, when the vehicle is imported by a manufacturer, an authorised representative, or an organisation or citizen for personal use, demonstration, testing, research or scientific purposes.
GSR 870(E) dated 13-09-2018 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or refurbished off-highway dumper, or vice versa. Policy Condition 1 for second-hand vehicles carries materially different requirements from Conditions 2, 7 and 9, and misclassification of the vehicle's new-or-used status at the bill-of-entry stage triggers detention and potential re-export orders. Confirm the vehicle's age and condition in the commercial invoice and technical specifications before selecting the applicable policy condition.

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Frequently asked

Does HSN 8704 10 10 require BIS certification?

No, off-highway dumpers under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 policy conditions, with vehicle registration obligations under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand off-highway dumpers under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; potential exemptions may be available under Policy Conditions 3, 4, 5, 6 and 11, each of which must be assessed against the specific importer category and end-use purpose.

Are there exemptions from the Chapter 87 policy conditions for demonstration or research imports?

Yes. Imports for demonstration, testing, research or scientific use by manufacturers, authorised representatives or qualifying organisations may attract exemptions under Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87, subject to compliance with registration requirements under GSR 870(E) dated 13-09-2018.

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