g.v.w. not exceeding 5 tonnes

Battery electric goods vehicles, GVW not exceeding 5 tonnes

DGFT CLEARANCE

HSN 8704 51 00 (battery electric motor vehicles for the transport of goods, GVW not exceeding 5 tonnes) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under Policy Conditions 2, 7 and 9 of Chapter 87 for new vehicles, and Policy Condition 1 for second-hand or used vehicles. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

What this is

HSN code

8704 51 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 and 9)

Customs documentation

Import Licence from DGFT
Policy condition compliance declaration to CBIC
Vehicle registration certificate from MoRTH

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 ascertain whether any exemption applies to the specific importer or end-use.
ITC (HS) import policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure vehicle registration after clearance complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 (GSR 870(E) dated 13-09-2018). Imports by manufacturers, their authorised representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific purposes are all subject to this registration compliance requirement.
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 treating the new-vehicle and second-hand-vehicle policy tracks as interchangeable, or overlooking that the exemption carve-outs in Policy Conditions 3, 4, 5, 6 and 11 are end-use-specific. An importer claiming an exemption must document the qualifying end-use at the bill-of-entry stage; a post-clearance change of use — for example, diverting a vehicle imported for demonstration into commercial goods transport — retroactively negates the exemption basis and attracts DGFT enforcement and customs duty recovery.

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Frequently asked

Does HSN 8704 51 00 require BIS certification?

No, battery electric goods vehicles under this tariff line are not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to second-hand battery electric goods vehicles imported under HSN 8704 51 00?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87 of the ITC (HS) import policy; the exemption provisions in Policy Conditions 3, 4, 5, 6 and 11 should also be reviewed for any applicable carve-outs.

Does the vehicle registration requirement apply to vehicles imported for testing or research purposes?

Yes. Per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019, registration compliance under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 is required for vehicles imported by organisations or citizens for personal use, demonstration, testing, research, or scientific use.

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