g.v.w. exceeding 5 tonnes

Goods transport motor vehicles, GVW exceeding 5 tonnes

DGFT CLEARANCE

HSN 8704 52 00 (motor vehicles for the transport of goods, GVW exceeding 5 tonnes) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with new vehicles governed by Policy Conditions 2, 7 and 9 of Chapter 87 and second-hand or used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018, and exemptions are available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8704 52 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 compliance from Ministry of Road Transport and Highways

Compliance steps

1
Determine whether the consignment is new or second-hand before filing the bill of entry. New goods transport vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; second-hand or used vehicles must satisfy Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to establish whether an exemption applies to the specific import.
ITC (HS) import policy, Chapter 87 — Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Ensure vehicle registration by the manufacturer, their Authorised Representative in India, or the importing organisation or citizen for permitted uses (personal use, demonstration, testing, research or scientific use) complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under 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 conflating the new-vehicle policy-condition track with the second-hand-vehicle track: applying Policy Conditions 2, 7 and 9 to a used vehicle import — or Policy Condition 1 to a new vehicle — results in a Restricted-import violation at the bill of entry and exposes the consignment to detention pending DGFT clarification. Confirm the vehicle's manufacturing date and condition before selecting the applicable policy-condition track, and verify whether any exemption under Policy Conditions 3, 4, 5, 6 or 11 eliminates the Restricted status entirely.

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Frequently asked

Does HSN 8704 52 00 require BIS certification?

No, goods transport motor vehicles over 5 tonnes GVW are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade under Chapter 87 Policy Conditions, with vehicle registration compliance required under the Central Motor Vehicles (Eleventh Amendment) Rules, 2018.

Which policy conditions apply to the import of second-hand goods transport vehicles under this tariff line?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87 of the ITC (HS) import policy; Policy Conditions 3, 4, 5, 6 and 11 should also be reviewed for applicable exemptions that may alter the restricted status.

Can a manufacturer import vehicles under this HSN for demonstration or testing purposes?

Yes. Vehicles imported by manufacturers or through their Authorised Representatives in India, or by an organisation or citizen for personal use, demonstration, testing, research or scientific use, must comply with Policy Condition 12 and the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018, per DGFT Notification 14/2015-20.

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