Refrigerated

Refrigerated motor vehicles for goods transport

DGFT CLEARANCE

HSN 8704 90 11 (Refrigerated goods transport vehicles) is subject to the Directorate General of Foreign Trade (DGFT) import policy conditions under Chapter 87 of the ITC (HS) Schedule. New vehicle imports are governed by Policy Conditions 2, 7, and 9 of Chapter 87; second-hand or used vehicles are subject to Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6, and 11.

What this is

HSN code

8704 90 11

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
Import Licence from DGFT
Compliance documentation from State government

Compliance steps

1
Determine whether the vehicle is new or second-hand before filing the bill of entry. New refrigerated goods 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 assess whether an exemption carve-out applies to the specific consignment.
ITC (HS) Import Policy, Chapter 87, Policy Conditions 1, 2, 3, 4, 5, 6, 7, 9 and 11
2
Where the vehicle is imported by a manufacturer or their authorised representative in India, or by an organisation or citizen for personal use, demonstration, testing, research, or scientific use, ensure registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 notified under GSR 870(E) dated 13-09-2018 by the Ministry of Road, Transport and Highways.
GSR 870(E) dated 13-09-2018 · DGFT Notification 14/2015-20 dated 28-08-2019 · Central Motor Vehicles (Eleventh Amendment) Rules, 2018

A word of counsel

The most common error on this tariff line is conflating the policy-condition track for new vehicles with that for second-hand vehicles: the two regimes are mutually exclusive and carry different documentary requirements. Importers presenting a new-vehicle declaration on a used-refrigerated-vehicle consignment — or failing to invoke the correct exemption condition — face consignment detention and potential re-export order at the port of entry.

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Frequently asked

Does HSN 8704 90 11 require BIS certification?

No, refrigerated goods transport vehicles are not within the BIS Quality Control Order regime. Import is governed by the Directorate General of Foreign Trade under the ITC (HS) import policy conditions of Chapter 87, with different policy condition tracks applying to new and second-hand vehicles.

Which DGFT policy conditions apply to second-hand refrigerated vehicles under this HSN?

Second-hand or used vehicles are subject to Policy Condition 1 of Chapter 87 of the ITC (HS) Schedule; Policy Conditions 3, 4, 5, 6, and 11 set out the applicable exemptions and should be reviewed before filing the bill of entry.

Does the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 registration requirement apply to all importers?

It applies to vehicles imported by manufacturers or their authorised Indian representatives and to organisations or citizens importing for personal use, demonstration, testing, research, or scientific use, per GSR 870(E) dated 13-09-2018 and DGFT Notification 14/2015-20 dated 28-08-2019.

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