Animal drawn vehicles
Animal drawn vehicles, non-mechanically propelled
HSN 8716 80 20 (Animal drawn vehicles) is subject to ITC (HS) Restricted-import policy conditions administered by the Directorate General of Foreign Trade (DGFT), including a designated-port restriction and Motor Vehicles Act, 1988 compliance requirements. Import of new vehicles is permitted only through 18 notified seaports, airports, and inland container depots; second-hand vehicles are further restricted to Mumbai port alone.
- Homologation certificate from approved authority
- Type approval from designated authority
- ITC (HS) policy compliance from DGFT
- 1Route the consignment exclusively through one of the 18 notified ports of entry: 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-notified port renders the consignment liable to detention and re-export.DGFT Notification 18/2015-20 dated 12-07-2018; DGFT Notification 59/2023 dated 12-02-2024
- 2Ensure the vehicle carries a valid Homologation Certificate or type approval per Condition 7 of Chapter 87 of the ITC (HS), and verify compliance with the Motor Vehicles Act, 1988 and its Rules — including right-hand drive configuration, kilometre speedometer calibration, and photometric standards for headlamps — before filing the bill of entry.ITC (HS) Conditions 1, 2 and 7 of Chapter 87; Motor Vehicles Act, 1988
The most common error on this tariff line is overlooking the additional port restriction for second-hand vehicles: while new animal drawn vehicles may enter through any of the 18 notified ports, second-hand vehicles are restricted solely to Mumbai port under Condition 1 of Chapter 87. Clearing a used vehicle through any other notified port — even Nhava Sheva or Chennai — constitutes a policy violation, attracting confiscation and monetary penalty under the Customs Act, 1962.