Other

Off-highway dumpers for goods transport, other types

DGFT CLEARANCE

HSN 8704 10 90 (Other off-highway dumpers) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) Restricted-import policy under Chapter 87 policy conditions. New vehicles are governed by Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8704 10 90

Chapter

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

Primary regulator

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

Customs documentation

Import Licence from DGFT
Policy condition compliance from DGFT
Registration compliance from MoRTH

Compliance steps

1
Verify which ITC (HS) Chapter 87 policy condition applies before filing the bill of entry: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles. Applicable exemptions are available under Policy Conditions 3, 4, 5, 6 and 11 — confirm eligibility in advance to avoid a Restricted-import detention at port.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7, 9, 3, 4, 5, 6 and 11 · DGFT
2
Ensure registration of the imported vehicle complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, where the vehicle is imported by a manufacturer, an authorised representative, or an organisation or citizen for personal use, demonstration, testing, research or scientific use.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is failing to distinguish the new-vehicle policy conditions from the used-vehicle condition at the time of filing. Applying the new-vehicle conditions to a second-hand off-highway dumper — or vice versa — triggers a Restricted-import flag at the bill of entry and can result in consignment detention and demurrage pending DGFT clarification. Exemption conditions 3, 4, 5, 6 and 11 must be claimed proactively with documentary evidence; they are not applied automatically by customs.

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Frequently asked

Does HSN 8704 10 90 require BIS certification?

No, off-highway dumpers under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Restricted-import policy, specifically Chapter 87 Policy Conditions 1, 2, 7 and 9 depending on whether the vehicle is new or second-hand.

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

Policy Condition 1 of Chapter 87 applies to second-hand or used vehicles; exemptions under Policy Conditions 3, 4, 5, 6 and 11 may apply and must be substantiated at the bill-of-entry stage.

Is compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 required for all importers?

The registration requirement under GSR 870(E) dated 13-09-2018 applies where the vehicle is imported by a manufacturer, an authorised representative in India, or by an organisation or citizen for personal use, demonstration, testing, research or scientific use, as specified in DGFT Notification 14/2015-20 dated 28-08-2019.

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