Side cars
Motorcycle side cars, other motor vehicle side cars
HSN 8711 90 10 (Side cars) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with designated-port restrictions and Motor Vehicles Act, 1988 compliance conditions applying at the bill of entry. New vehicles must be imported exclusively through 11 notified seaports, 3 air cargo complexes, and 4 Inland Container Depots, while second-hand vehicles are confined to Mumbai port subject to ITC (HS) condition 1.
- Port restriction compliance from DGFT
- Homologation certificate from certifying authority
- ITC (HS) policy declaration to CBIC
- 1Route the consignment exclusively through one of the 18 notified import points: seaports Nhava Sheva, Mumbai, Kolkata, Chennai, Ennore, Cochin, Kattupalli, APM Terminals Pipavav, Krishnapatnam, Vishakhapatnam, and Mundra; air cargo complexes at Mumbai, Delhi, and Chennai; or ICDs at Talegaon Pune, Tughlakabad, Faridabad, and Garhi Harsaru. Second-hand vehicles are restricted to Mumbai port only, per ITC (HS) condition 1.DGFT Notification 18/2015-20 dated 12-07-2018 · DGFT Notification 59/2023 dated 12-02-2024 · ITC (HS) condition 1 of Chapter 87
- 2Obtain and present a Homologation Certificate (or type approval per ITC (HS) condition 7) before clearance. The vehicle must comply with right-hand drive, kilometre-calibrated speedometer, and head-lamp photometry requirements under the Motor Vehicles Act, 1988 and associated rules; non-compliance results in consignment detention and refusal of out-of-charge.ITC (HS) conditions 2 and 7 of Chapter 87 · Motor Vehicles Act, 1988
The most common error on this tariff line is underestimating the scope of the Motor Vehicles Act, 1988 compliance checks at the port of entry: customs officers verify right-hand drive configuration, kilometre-based speedometer calibration, and head-lamp photometry as distinct, independently assessable conditions — not a single bundled clearance. A consignment that passes homologation but fails the speedometer or photometry check is detained pending rectification, and rectification at berth attracts demurrage and ground rent that can quickly exceed the cost of pre-shipment compliance.