g.v.w. exceeding 5 tonnes

Goods transport motor vehicles with GVW exceeding 5 tonnes

DGFT CLEARANCE

HSN 8704 32 00 (motor vehicles for the transport of goods with GVW exceeding 5 tonnes) is subject to Directorate General of Foreign Trade (DGFT) import policy conditions under the ITC (HS) Schedule, Chapter 87. New vehicles are governed by Policy Conditions 2, 7 and 9; second-hand or used vehicles are governed by Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8704 32 00

Chapter

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

Primary regulator

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

Customs documentation

Import Licence from DGFT
Policy condition compliance from DGFT
Vehicle registration compliance from MoRTH

Compliance steps

1
Determine whether the consignment constitutes new or second-hand/used vehicles and satisfy the corresponding policy conditions before filing the bill of entry. New vehicles must comply with Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must comply with Policy Condition 1. Review Conditions 3, 4, 5, 6 and 11 for applicable exemptions.
ITC (HS) Policy Conditions 1, 2, 7 and 9 of Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure vehicles imported by manufacturers, their Authorised Representatives in India, or organisations and citizens for personal use, demonstration, testing, research or scientific purposes comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, and satisfy Policy Condition 12 of Chapter 87.
GSR 870(E) dated 13-09-2018 · ITC (HS) Policy Condition 12 of Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019

A word of counsel

The most common error on this tariff line is conflating the new-vehicle policy track with the second-hand/used-vehicle track. A consignment incorrectly declared as new when it qualifies as second-hand attracts enforcement under Policy Condition 1 — the more restrictive regime — and misdeclaration at the bill of entry exposes the importer to confiscation and monetary penalty under the Customs Act, 1962. Confirm the vehicle's new-or-used status against DGFT Chapter 87 definitions before the purchase order is placed.

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Frequently asked

Does HSN 8704 32 00 require BIS certification?

No, motor vehicles for the transport of goods are not covered by any BIS Quality Control Order. Import is governed exclusively by the Directorate General of Foreign Trade under the ITC (HS) import policy, Chapter 87, with separate policy conditions for new and second-hand or used vehicles.

Which policy conditions apply to second-hand goods transport vehicles under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87; exemptions may be available under Policy Conditions 3, 4, 5, 6 and 11, which should be reviewed against the specific import scenario before filing.

Does the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 apply to all imports under this tariff line?

It applies specifically to vehicles imported by manufacturers, their Authorised Representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use, as referenced in Policy Condition 12 and GSR 870(E) dated 13-09-2018.

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