g.v.w. exceeding 20 tonnes

Heavy goods motor vehicles with GVW exceeding 20 tonnes

DGFT CLEARANCE

HSN 8704 23 00 (motor vehicles for the transport of goods with GVW exceeding 20 tonnes) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) Restricted-import policy under Chapter 87 Policy Conditions. New vehicles are subject to Policy Conditions 2, 7 and 9; 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 23 00

Chapter

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

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 87 Policy Conditions

Customs documentation

Import Licence from DGFT
Policy Condition compliance from DGFT
Type Approval Certificate from MoRTH

Compliance steps

1
Before filing the bill of entry, confirm which policy-condition track applies: Policy Conditions 2, 7 and 9 govern new vehicles; Policy Condition 1 governs second-hand or used vehicles. Obtain the applicable DGFT import licence or authorisation and verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 applies to the specific import purpose.
ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the vehicle's registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 when imported by a manufacturer, an authorised representative in India, or by an organisation or individual for personal use, demonstration, testing, research or scientific use. This registration obligation applies at the point of Indian registration and is a condition of the import authorisation.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · ITC (HS) Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy-condition track with the used-vehicle track: importing a second-hand heavy goods vehicle under the new-vehicle conditions — or vice versa — renders the import unauthorised under the ITC (HS) Restricted policy and exposes the consignment to detention and re-export at the importer's cost. Confirm the vehicle's manufacturing date and use history against the precise wording of Policy Condition 1 before the purchase order is placed, and verify whether any purpose-based exemption under Conditions 3 through 6 or Condition 11 is available before seeking the DGFT import licence.

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Frequently asked

Does HSN 8704 23 00 require BIS certification?

No, heavy goods motor vehicles with GVW exceeding 20 tonnes are not within the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) Restricted-import policy for Chapter 87, with separate policy-condition tracks for new and second-hand vehicles.

Which policy conditions apply to second-hand or used heavy goods vehicles under this tariff line?

Policy Condition 1 of Chapter 87 governs the import of second-hand or used vehicles; potential exemptions may apply under Policy Conditions 3, 4, 5, 6 and 11 depending on the specific purpose and importer category.

Does the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 registration requirement apply to all importers of heavy goods vehicles?

It applies to vehicles imported by manufacturers or their authorised representatives in India, and to organisations or individuals importing for personal use, demonstration, testing, research or scientific purposes, per GSR 870(E) dated 13-09-2018 and ITC (HS) Chapter 87 Policy Condition 12.

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