g.v.w. exceeding 20 tonnes

Heavy goods motor vehicles with GVW exceeding 20 tonnes

DGFT CLEARANCE

HSN 8704 43 00 (motor vehicles for the transport of goods, GVW exceeding 20 tonnes) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT), with separate policy condition sets governing new vehicles (Policy Conditions 2, 7 and 9 of Chapter 87) and second-hand or used vehicles (Policy Condition 1 of Chapter 87). Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8704 43 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

Policy condition compliance from DGFT
Registration compliance from Ministry of Road Transport
Import declaration from CBIC

Compliance steps

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

A word of counsel

The most common error on this tariff line is misclassifying a second-hand vehicle import as a new-vehicle import — or vice versa — and applying the wrong set of policy conditions at the bill of entry. Policy Condition 1 for used vehicles and Policy Conditions 2, 7 and 9 for new vehicles carry distinct eligibility criteria and documentation requirements; conflating them triggers a Restricted-import enforcement action at customs, with the consignment liable to detention pending DGFT clarification. Confirm the vehicle's first-registration date against the applicable policy condition before shipment.

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Frequently asked

Does HSN 8704 43 00 require BIS certification?

No, heavy goods motor vehicles in this tariff line are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with registration requirements under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

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

Second-hand or used vehicles fall under Policy Condition 1 of Chapter 87; exemptions may be available under Policy Conditions 3, 4, 5, 6 and 11, which must be assessed before filing the bill of entry.

Do vehicles imported for demonstration, testing or research purposes require standard ITC (HS) policy compliance?

Vehicles imported by manufacturers or their authorised representatives, or by organisations for personal use, demonstration, testing, research or scientific use, must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019, with applicable exemptions assessed under Policy Condition 12.

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