Other
Non-mechanically propelled trailers and semi-trailers, other
HSN 8716 39 00 (trailers, semi-trailers and other non-mechanically propelled vehicles — residual) is subject to ITC (HS) policy controls administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 18/2015-20 and Notification 59/2023, which restrict import of new vehicles to 18 designated ports. Compliance with the Motor Vehicles Act, 1988 including homologation, right-hand drive configuration, kilometre speedometer, and headlamp photometry is verified at the bill of entry.
- Homologation certificate from certifying authority
- Type approval certificate from authority
- ITC (HS) policy declaration to DGFT
- 1Confirm that the import of new vehicles is routed exclusively through one of the 18 designated ports — 11 seaports (including Nhava Sheva, Mumbai, Kolkata, Chennai, Ennore, Cochin, Kattupalli, APM Terminals Pipavav, Krishnapatnam, Vishakhapatnam, Mundra), 3 air cargo complexes, and 4 ICDs (Talegaon Pune, Tughlakabad, Faridabad, Garhi Harsaru). Consignments arriving at any non-designated port are liable to detention and re-export.DGFT Notification 18/2015-20 dated 12-07-2018 · DGFT Notification 59/2023 dated 12-02-2024 · ITC (HS) Chapter 87, Conditions 1 and 2
- 2Verify compliance with the Motor Vehicles Act, 1988 and Rules thereunder covering homologation (or type approval under Condition 7), right-hand drive configuration, kilometre speedometer calibration, and headlamp photometry standards before out-of-charge. The Homologation Certificate or Type Approval Certificate must be uploaded in e-Sanchit at the bill of entry.Motor Vehicles Act, 1988 · ITC (HS) Chapter 87, Condition 7 · DGFT Notification 18/2015-20
The most common error on this tariff line is conflating the port restriction applicable to new vehicles with the separate regime for second-hand vehicles. Second-hand vehicles may only be imported through Mumbai port subject to ITC (HS) Condition 1 of Chapter 87 — routing a second-hand consignment through any other designated port, even one listed for new vehicles, constitutes a Restricted-import policy breach and risks detention, confiscation, and monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.