For the motor vehicles of heading 8705
Chassis fitted with engines for special-purpose motor vehicles
HSN 8706 00 50 (chassis fitted with engines for heading 8705 vehicles) is subject to ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with designated-port restrictions under DGFT Notification 18/2015-20 and 59/2023. Import additionally requires compliance with the Motor Vehicles Act, 1988 and homologation or type-approval conditions prescribed under ITC (HS) Chapter 87 policy conditions 1, 2 and 7.
- Homologation certificate from competent authority
- Port compliance declaration to CBIC
- ITC (HS) policy conditions from DGFT
- 1Confirm the chassis qualifies under ITC (HS) Chapter 87 policy conditions 1, 2 and 7 before filing the bill of entry. Obtain the homologation certificate — or type approval under condition 7 — covering right-hand drive configuration, kilometre speedometer, and photometry of headlamps as required under the Motor Vehicles Act, 1988.ITC (HS) Chapter 87, conditions 1, 2 and 7 · Motor Vehicles Act, 1988
- 2Route the consignment exclusively through one of the 18 designated entry points: seaports Nhava Sheva, Mumbai, Kolkata, Chennai, Ennore, Cochin, Kattupalli, APM Terminals Pipavav, Krishnapatnam, Vishakhapatnam or Mundra; airports Mumbai Air Cargo Complex, Delhi Air Cargo or Chennai Airport; or ICDs Talegaon Pune, Tughlakabad, Faridabad or Garhi Harsaru. Arrival at any non-designated port renders the consignment liable to detention.DGFT Notification 18/2015-20 dated 12-07-2018 · DGFT Notification 59/2023 dated 12-02-2024
The most common error on this tariff line is shipping to a convenient seaport without verifying its designation status — several major Indian ports are not on the notified list, and a consignment arriving at an undesignated port cannot be redirected without attracting separate Customs Act proceedings. Second-hand vehicle chassis are subject to additional restrictions under condition 1 and are permitted only through Mumbai port; confirm the new-versus-used status of the chassis at the point of order placement, not at the bill of entry stage.