Other

Special purpose motor vehicles, other residual category

DGFT CLEARANCE

HSN 8705 90 90 (Other special purpose motor vehicles) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which import of this tariff line is classified as Free per DGFT Notification 40/2024-25 dated 26 November 2024. Standard customs documentation and applicable CBIC tariff duties apply at the bill of entry.

What this is

HSN code

8705 90 90

Chapter

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

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 87 — DGFT Notification 40/2024-25

Customs documentation

Import declaration to CBIC
ITC (HS) policy compliance from DGFT

Compliance steps

1
Verify that the consignment falls within the residual 'Other' category of heading 8705 90 90 and is not classifiable under a more specific special-purpose-vehicle sub-heading. The ITC (HS) import policy for this CTI is Free per DGFT Notification 40/2024-25 dated 26 November 2024; confirm the notification remains current before filing the bill of entry.
DGFT Notification 40/2024-25 dated 26-11-2024
2
File the bill of entry with standard customs documentation and pay applicable CBIC tariff duties and levies. No PGA licence, permit, or NOC upload in e-Sanchit is mandated under the current CCR for this tariff line.
DGFT Notification 40/2024-25 dated 26-11-2024 · Customs Act, 1962

A word of counsel

The most common error on this residual tariff line is misclassification: importers use 8705 90 90 as a catch-all when a specific sub-heading under Chapter 87 or heading 8705 more precisely describes the vehicle. A misclassified bill of entry invites reassessment, demand of differential duty, and potential short-levy proceedings under the Customs Act, 1962; confirm the vehicle's primary designed function against the Chapter 87 notes before filing.

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Frequently asked

Does HSN 8705 90 90 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) Free import policy administered by the Directorate General of Foreign Trade under DGFT Notification 40/2024-25 dated 26 November 2024.

What is the current ITC (HS) import policy status for HSN 8705 90 90?

Import under this CTI is Free as per DGFT Notification 40/2024-25 dated 26 November 2024, meaning no licence or permit is required solely on policy grounds.

Could a vehicle imported under this residual heading attract any sectoral PGA clearance?

The regulatory record records no sectoral PGA requirement for this tariff line; however, if the vehicle incorporates wireless equipment, radio components, or hazardous substances, overlapping PGA obligations under applicable sectoral rules may apply independently of the DGFT policy status.

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