Other

Motor vehicles for goods transport, other non-electric

DGFT CLEARANCE

HSN 8704 90 90 (motor vehicles for the transport of goods) is subject to ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notifications 18/2015-20 and 59/2023, with import of new vehicles permitted only through 18 designated seaports, airports, and ICDs. Second-hand vehicles face an additional restriction to Mumbai port only, and all vehicles must satisfy Motor Vehicles Act, 1988 homologation and right-hand-drive requirements before customs out-of-charge.

What this is

HSN code

8704 90 90

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) Restricted import policy, Conditions 1, 2 and 7 of Chapter 87

Customs documentation

Homologation certificate from certifying authority
Port-compliance declaration to CBIC
ITC (HS) policy conditions from DGFT

Compliance steps

1
Route the consignment only through the 18 designated entry points: seaports (Nhava Sheva, Mumbai, Kolkata, Chennai, Ennore, Cochin, Kattupalli, APM Terminals Pipavav, Krishnapatnam, Vishakhapatnam, Mundra), airports (Mumbai Air Cargo Complex, Delhi Air Cargo, Chennai Airport), or ICDs (Talegaon Pune, Tughlakabad, Faridabad, Garhi Harsaru). Diversion to an unlisted port renders the consignment liable to detention and Restricted-import enforcement.
DGFT Notification 18/2015-20 dated 12-07-2018 · DGFT Notification 59/2023 dated 12-02-2024 · ITC (HS) Conditions 1 and 2, Chapter 87
2
Present a valid Homologation Certificate (or type approval per ITC (HS) Condition 7) at the bill of entry, and confirm the vehicle is right-hand drive, fitted with a kilometre speedometer, and compliant with the headlamp photometry standards prescribed under the Motor Vehicles Act, 1988 and its Rules.
Motor Vehicles Act, 1988 · ITC (HS) Condition 7, Chapter 87 · DGFT Notification 18/2015-20
3
For second-hand vehicles, ensure import is routed exclusively through Mumbai port, as no other port is notified for this sub-category. Non-compliance with the Mumbai-only restriction for second-hand goods constitutes a breach of ITC (HS) Condition 1 and attracts confiscation under the Customs Act, 1962.
ITC (HS) Condition 1, Chapter 87 · DGFT Notification 18/2015-20 dated 12-07-2018

A word of counsel

The most common error on this tariff line is assuming that satisfying the designated-port list for new vehicles also covers second-hand vehicles. Second-hand motor vehicles for goods transport are restricted to Mumbai port alone under Condition 1; consignments of second-hand vehicles arriving at any of the other 17 notified points are treated as a policy violation irrespective of homologation status, and customs out-of-charge will be refused pending re-routing or confiscation proceedings.

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Frequently asked

Does HSN 8704 90 90 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade under DGFT Notifications 18/2015-20 and 59/2023, with port, homologation, and right-hand-drive conditions applying at the bill of entry.

Which entry points are notified for the import of new goods-transport vehicles under HSN 8704 90 90?

Eighteen points are notified: 11 seaports, three airports, and four ICDs, as listed in DGFT Notification 18/2015-20 (as amended by DGFT Notification 59/2023 dated 12-02-2024). Second-hand vehicles are restricted to Mumbai port only under Condition 1.

What happens if the Homologation Certificate does not cover the specific vehicle variant being imported?

An uncovered variant fails ITC (HS) Condition 7, and customs out-of-charge will be withheld; the consignment is liable to detention and demurrage until a valid type-approval certificate is produced or the vehicle is re-exported.

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