g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
Medium goods vehicles, 5 to 20 tonne GVW
HSN 8704 22 00 covers diesel goods motor vehicles with gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes, and import is governed by the Directorate General of Foreign Trade (DGFT) under Policy Conditions No. 2, 7 and 9 of Chapter 87 of the ITC (HS) for new vehicles, and Policy Condition No. 1 for second-hand or used vehicles. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018. Exemption conditions under Policy Conditions No. 3, 4, 5, 6 and 11 apply for specified purposes including demonstration, testing, research and scientific use.
- Import Licence from DGFT
- Policy condition compliance from DGFT
- Registration compliance from Ministry of Road Transport
- 1Determine whether the vehicle is new or second-hand before filing the bill of entry. New vehicles are subject to Policy Conditions No. 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition No. 1. Non-compliance with the applicable condition renders the consignment liable to detention and confiscation.ITC (HS) Import Policy, Chapter 87 — Policy Conditions 1, 2, 7 and 9
- 2Ensure vehicles imported by manufacturers, their authorised representatives, or by organisations and citizens for personal use, demonstration, testing, research or scientific purposes are registered in accordance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Refer Policy Condition 12 and DGFT Notification 14/2015-20 dated 28-08-2019 for the applicable registration framework.GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · ITC (HS) Policy Condition 12, Chapter 87
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used vehicle consignment, or vice versa. The two tracks — Policy Condition No. 1 for used vehicles and Policy Conditions No. 2, 7 and 9 for new vehicles — carry distinct documentation and approval requirements, and a mislabelled consignment attracts both re-export orders and monetary penalty. Importers relying on exemption carve-outs under Policy Conditions No. 3, 4, 5, 6 or 11 must document the end-use purpose before the bill of entry is filed, not retrospectively.