Other with only electric motor for propulsion
Electric goods transport vehicles, battery-only propulsion
HSN 8704 60 00 (electric motor vehicles for the transport of goods) is subject to the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy conditions under Chapter 87, with new vehicles governed by Policy Conditions 2, 7 and 9 and second-hand or used vehicles by Policy Condition 1. Vehicle registration must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018.
- Policy condition compliance from DGFT
- Type approval certificate from MoRTH
- Registration compliance from State government
- 1For new electric goods vehicles, confirm compliance with DGFT ITC (HS) Policy Conditions 2, 7 and 9 of Chapter 87 before filing the bill of entry. For second-hand or used electric goods vehicles, comply with Policy Condition 1 of Chapter 87; review Policy Conditions 3, 4, 5, 6 and 11 to determine whether any applicable exemption applies to the specific import.ITC (HS) Chapter 87 Policy Conditions 1, 2, 7 and 9; DGFT Notification 14/2015-20 dated 28-08-2019
- 2Ensure the vehicle's registration — whether imported by a manufacturer, an authorised representative, an organisation, or a citizen for personal use, demonstration, testing, research or scientific use — complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Submit the GSR 870(E)-compliant registration documentation at the bill-of-entry stage.Central Motor Vehicles (Eleventh Amendment) Rules, 2018 · GSR 870(E) dated 13-09-2018 · Ministry of Road, Transport and Highways
The most common error on this tariff line is applying the new-vehicle policy conditions to a second-hand or used electric goods vehicle — or vice versa — without reviewing the exemption schedule. Policy Condition 1 governs used vehicles with a materially different compliance pathway from Conditions 2, 7 and 9, and the exemptions under Conditions 3, 4, 5, 6 and 11 are purpose-specific; claiming an inapplicable exemption at the bill of entry attracts Restricted-import enforcement and potential confiscation.