g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

Medium goods transport vehicles, 5 to 20 tonne GVW

DGFT CLEARANCE

HSN 8704 42 00 covers motor vehicles for the transport of goods with a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes, subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT). 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 of Chapter 87. Registration of imported vehicles must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8704 42 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 87 (Policy Conditions 1, 2, 7, 9)

Customs documentation

Policy condition compliance from DGFT
Vehicle registration declaration from MoRTH
Authorised representative certificate from importer

Compliance steps

1
Determine whether the vehicle is new or second-hand before filing the bill of entry. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1 of Chapter 87. Review Policy Conditions 3, 4, 5, 6 and 11 to confirm whether any applicable exemption applies to the specific consignment.
ITC (HS) 2022, Chapter 87 Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure vehicle registration — whether by the manufacturer, an authorised representative in India, or an organisation or individual importing for personal use, demonstration, testing, research or scientific purposes — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. The applicable DGFT notification governing this registration pathway is DGFT Notification 14/2015-20 dated 28-08-2019.
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 applying the new-vehicle policy conditions to a second-hand or refurbished consignment, or vice versa — the two tracks carry materially different import-eligibility criteria, and a mismatch at the bill of entry triggers detention and referral back to DGFT for a policy determination. Importers should also confirm at the pre-order stage which exemption conditions under Policy Conditions 3, 4, 5, 6 and 11 are being claimed, since exemption eligibility is assessed against the end-use purpose declared at import, not rectified post-clearance.

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Frequently asked

Does HSN 8704 42 00 require BIS certification?

No, motor vehicles for the transport of goods are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy conditions administered by the Directorate General of Foreign Trade under Chapter 87, with separate tracks for new vehicles (Policy Conditions 2, 7 and 9) and second-hand or used vehicles (Policy Condition 1).

Which policy conditions apply to vehicles imported for research or demonstration purposes?

Vehicles imported by manufacturers, authorised representatives, or organisations for personal use, demonstration, testing, research or scientific purposes must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018) and DGFT Notification 14/2015-20 dated 28-08-2019; applicable exemptions are set out in Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87.

Can a second-hand goods vehicle in this GVW range be imported freely?

No. Second-hand or used vehicles under HSN 8704 42 00 are subject to Policy Condition 1 of Chapter 87, which imposes specific eligibility and documentation requirements; import is not on free policy, and non-compliance results in consignment detention and potential re-export order.

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