g.v.w. not exceeding 5 tonnes

Light goods motor vehicles, GVW not exceeding 5 tonnes

DGFT CLEARANCE

HSN 8704 31 00 (motor vehicles for the transport of goods with GVW not exceeding 5 tonnes) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) 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 31 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 compliance from MoRTH
Authorised representative declaration from importer

Compliance steps

1
Determine whether the consignment comprises new or second-hand vehicles and comply with the applicable Chapter 87 policy conditions: Policy Conditions 2, 7 and 9 for new vehicles, or Policy Condition 1 for second-hand or used vehicles. Review Policy Conditions 3, 4, 5, 6 and 11 to assess whether an applicable exemption applies before filing the bill of entry.
DGFT ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9
2
Ensure that vehicles imported by manufacturers, their authorised representatives, or by organisations or citizens for personal use, demonstration, testing, research or scientific use comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 before registration in India. Refer to Policy Condition 12 for the registration compliance framework.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways · DGFT Notification 14/2015-20 dated 28-08-2019 · Chapter 87 Policy Condition 12

A word of counsel

The most common error on this tariff line is failing to distinguish the new-vehicle policy-condition track from the second-hand-vehicle track before placing the import order. A vehicle shipped as 'new' that customs classifies as second-hand — or vice versa — faces immediate detention at the port of entry, and the policy-condition breach cannot be rectified post-arrival without a fresh DGFT authorisation. Confirm the vehicle's status and the applicable exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 before the bill of lading is issued.

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Frequently asked

Does HSN 8704 31 00 require BIS certification?

No, motor vehicles for the transport of goods under this tariff line are not covered by a BIS Quality Control Order. Import is governed by DGFT ITC (HS) Chapter 87 policy conditions, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 per GSR 870(E) dated 13-09-2018.

Which policy conditions govern the import of second-hand or used goods vehicles under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; Policy Conditions 3, 4, 5, 6 and 11 set out applicable exemptions that must be reviewed before filing the bill of entry.

Does an importer bringing in a vehicle for testing or research purposes need to comply with the same policy conditions?

Yes, but registration of such vehicles — including those imported for demonstration, testing, research or scientific use — must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under Policy Condition 12, per DGFT Notification 14/2015-20 dated 28-08-2019.

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