g.v.w. not exceeding 5 tonnes

Electric motor vehicles for goods transport, GVW up to 5 tonnes

DGFT CLEARANCE

HSN 8704 41 00 covers electrically powered motor vehicles for the transport of goods with a gross vehicle weight not exceeding 5 tonnes, and import is governed by the Directorate General of Foreign Trade (DGFT) under ITC (HS) import policy conditions for Chapter 87. New vehicles are subject to Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1. Exemptions under Policy Conditions 3, 4, 5, 6 and 11 apply to specified categories including manufacturers, authorised representatives, and personal-use imports.

What this is

HSN code

8704 41 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 Licence from DGFT
Policy condition compliance from DGFT
Vehicle registration declaration from MoRTH

Compliance steps

1
Determine whether the vehicle is new or second-hand before filing the bill of entry. New electric goods vehicles (GVW ≤ 5 tonnes) must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1. Check Policy Conditions 3, 4, 5, 6 and 11 to establish whether an exemption category applies.
ITC (HS) Policy Conditions 1, 2, 7 and 9 of Chapter 87 · DGFT Notification 14/2015-20 dated 28-08-2019
2
Ensure the imported vehicle is registered in compliance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. This obligation applies whether the import is by the manufacturer, an authorised representative in India, or an organisation or citizen importing for personal use, demonstration, testing, research or scientific purposes.
Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · 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 conflating the new-vehicle policy-condition track with the used-vehicle track: Policy Condition 1 governs all second-hand imports and carries stricter restrictions than Conditions 2, 7 and 9. An importer who classifies a refurbished or demonstrator vehicle as 'new' to avoid Policy Condition 1 faces consignment detention, potential confiscation, and retrospective ITC (HS) Restricted-policy enforcement by DGFT.

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Frequently asked

Does HSN 8704 41 00 require BIS certification?

No, no BIS Quality Control Order covers this tariff line. Import of electric goods vehicles with GVW not exceeding 5 tonnes is governed by the Directorate General of Foreign Trade under ITC (HS) Chapter 87 policy conditions, with vehicle-registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to imports by manufacturers or authorised representatives?

Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out exemption categories that may apply to imports by manufacturers, authorised representatives, and organisations importing for personal use, demonstration, testing, research or scientific use; each condition must be assessed individually against the import purpose.

What registration obligation arises after an electric goods vehicle is imported?

The vehicle must be registered in accordance with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018), irrespective of whether it is imported by a manufacturer, authorised representative, or end-use organisation.

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