Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8703 80 20Specialised transport vehicles such as ambulances, prison vans and the like
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars › Other vehicles, with only electric motor for propulsion
- Customs duty
- 125%
- Tariff rate
- GST now
- 5%, 18% or 40%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 13.5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 125% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD |
| Integrated GST (IGST) | 5%, 18% or 40% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Automotive Research Association Of India (ARAI): a clearance or certificate before the goods arrive, under 1. Central Motor Vehicles Rules (CMVR) 2. The Motor Vehicle Act, 1988 and the rules made thereunder.
"*The Import of New Vehicles will be subject to Policy Condition No 2, 7 & 9 to CH-87.The import of Second Hand or Used Vehicles will be subject to Policy Condition No 1 of CH-87. The import of Customized Cars/Motorcycles and parts will be subject to Policy Condition No 10 to CH-87. Refer to Policy Condition No 3, 4, 5, 6 & 11 for applicable exemptions*Registration of Vehicles Imported by the Manufacturers or through their Authorized Representatives in India or by the Organization/Citizen for personal use, demonstration, testing, research or scientific use etc. has to comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Refer Policy Condition 12, GSR 870(E) DT 13-9-2018, Ministry of Road, Transport & Highways & DGFT Notf 14/2015-20 dt 28.8.2019.Refer DGFT Notf 58/2024-25 dt 7.2.2025 Amendment in Condition No 1(iii) Vintage Motor Vehicles are Free for import by actual users**As per S.O.1739(E) dt 06-04-2026 ensure compliance of applicability, if any, with regards to IS302 (Part 1): 2024 IEC 60335-1: 2020 applicable to All electrical appliance intended for household, commercial or similar application with rated voltage not exceeding 250 V for single-phase appliances and 480 V for other appliances including direct current supplied appliances and battery operated appliances under the Safety of Household, Commercial and Similar Electrical Appliances(QC) Order 2026 wef 01-10-26 for General (other than micro and small enterprises), 1-1-27 for Small enterprises and 1-4-27 for Micro enterprises.Goods or article shall conform to the Indian Std and shall bear the Standard Mark under a licence from the Bureau as per Scheme-1 of Schedule-II of the BIS (CA) Regulations, 2018.It shall not apply to electrical appliances which fall under the scope of any other QCO issued by the said Act or notified for mandatory BIS certification under any other Act. Nothing in this order shall apply for two hundred numbers of goods or articles imported for the purpose of research and development by manufacturers of household and similar electrical appliances per year with the condition that such imported goods and articles shall not be sold commercially and may be disposed of as a scrap and the manufacturers shall maintain a year-wise record of the goods or articles and furnish the same, if so desired to the Central Government. Nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of implementation as mentioned in the Table by the manufacturer certified by the Bureau or manufacturer who has applied to the Bureau for certification of the relevant goods and articles and such manufacturer shall be permitted to sell or display or offer to sell such declared stock upto six months from the date of implementation as mentioned in the Table, subject to the condition that such manufacturer shall made a declaration to this effect to the Bureau*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AF of 11/2021-Customs (All goods other than goods covered under S. Nos. 317 and 318 of TABLE I of 45/2025-Customs: 67.5%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
- 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 57 of 11/2018-Customs (All goods falling under heading 8703 other than those covered under sub-item (a) of item (: Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%, 18% or 40%, depending on the goods.
- Until 21 September 2025 5%, 12%, 18% or 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 533 | Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 536 | Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 537 | Three wheeled vehicles | 18% |
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 5 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II. | 40% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5%, 18% or 40% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | — | — |
| 870301 | Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission | 2.1% | — |
| 870302 | Motor cars of a cylinder capacity less than 1000cc with automatic transmission | 2.7% | — |
| 870303 | Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission | 3% | — |
| 870304 | Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission | 3.7% | — |
| 870305 | Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission | 3% | — |
| 870306 | Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission | 3.7% | — |
| 870307 | Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission | 4% | — |
| 870308 | Motor cars of a cylinder capacity of 1500cc and above with automatic transmission | 4.7% | — |
| 870399 | Others | 2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8703 80, and China's below.
China: the same goods (8703 80)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 8703 80. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8703.80.10.10 | Used other passenger vehicles, with VIN, solely propelled by an electric motor旧的仅装有驱动电动机的具有车辆识别代码（VIN码）的其他载人车辆 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyM |
| 8703.80.10.90 | Other vehicles for the transport of persons, solely with an electric motor for propulsion, having a vehicle identification number (VIN)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.80.90.10 | Used vehicles for the transport of persons, solely propelled by an electric motor旧的仅装有驱动电动机的其他载人车辆 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyM |
| 8703.80.90.90 | Other vehicles for the transport of persons, solely propelled by an electric motor仅装有驱动电动机的其他载人车辆 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 6AOLM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
8703.80.00Motor vehicles for the transport of persons, solely with an electric motor for propulsion
8703.80.00.00Other vehicles for the transport of persons, solely propelled by an electric motor仅装有驱动电动机的其他载人车辆Expired
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Jan 2020
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型[电动等]
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Brand [may be omitted if same as endorsement name]厂牌[如与签注名称相同可省略]
- 6.endorsement name签注名称
- 7.power [kW]功率[千瓦]
- 8.Model型号
- 9.Specify if China-spec vehicle [China-spec, non-China-spec]是否中规车请注明[中规车、非中规车]
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model [e.g., US, European, Canadian]非中规车请注明原销售目的国车版、型[美规、欧规、加
- 11.GTIN
- 12.CAS
China's agreement rates
- ASEAN
- 13.5%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 5%
- Mauritius
- 21.4%
CIQ codes
- 8703800000999Other vehicles for the transport of persons, solely propelled by an electric motor仅装有驱动电动机的其他载人车辆
8703.80.00.10Used vehicles for the transport of persons, solely propelled by an electric motor旧的仅装有驱动电动机的其他载人车辆Expired
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
- 4Export licence出口许可证
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 17.9%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
CIQ codes
- 8703800010999Used vehicles for the transport of persons, solely propelled by an electric motor旧的仅装有驱动电动机的其他载人车辆
8703.80.00.90Other vehicles for the transport of persons, solely propelled by an electric motor其他仅装有驱动电动机的其他载人车辆Expired
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 1 Jan 2025
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 17.9%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
CIQ codes
- 8703800090999Other vehicles for the transport of persons, solely propelled by an electric motor其他仅装有驱动电动机的其他载人车辆
8703.80.10
8703.80.10.10Used other passenger vehicles, with VIN, solely propelled by an electric motor旧的仅装有驱动电动机的具有车辆识别代码（VIN码）的其他载人车辆
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European)非中规车请注明原销售目的国车版、型(美规、欧规、)
- 11.battery capacity电池容量
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 8703801010999Used other passenger vehicles, with VIN, solely propelled by an electric motor旧的仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆
8703.80.10.90Other vehicles for the transport of persons, solely with an electric motor for propulsion, having a vehicle identification number (VIN)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European)非中规车请注明原销售目的国车版、型(美规、欧规、)
- 11.battery capacity电池容量
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 8703801090301Other vehicles for the transport of persons, with a vehicle identification number (VIN), solely propelled by an electric motor (pure electric cars)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆(纯电动轿车)
- 8703801090302Other passenger vehicles fitted only with an electric motor for propulsion, with a vehicle identification number (VIN) (pure electric off-road vehicles)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆(纯电动越野车)
- 8703801090303Other passenger vehicles fitted only with an electric motor for propulsion, with a vehicle identification number (VIN) (pure electric passenger cars)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆(纯电动小客车)
- 8703801090304Other passenger vehicles fitted solely with an electric motor for propulsion, with a vehicle identification number (VIN) (low-speed pure electric quadricycles)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆(低速纯电四轮车)
- 8703801090990Other passenger vehicles with a vehicle identification number (VIN) and solely an electric motor for propulsion (other pure electric passenger vehicles)仅装有驱动电动机的具有车辆识别代码(VIN码)的其他载人车辆(其他纯电动乘用车)
8703.80.90
8703.80.90.10Used vehicles for the transport of persons, solely propelled by an electric motor旧的仅装有驱动电动机的其他载人车辆
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 4Export licence出口许可证
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European)非中规车请注明原销售目的国车版、型(美规、欧规、)
- 11.battery capacity电池容量
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 8703809010999Used other vehicles for the transport of persons, solely with an electric motor for propulsion (excluding those with a vehicle identification number (VIN))旧的仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)
8703.80.90.90Other vehicles for the transport of persons, solely propelled by an electric motor仅装有驱动电动机的其他载人车辆
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 270%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type (electric, etc.)发动机类型(电动等)
- 3.Specify if CKD/SKD成套散件请注明
- 4.seating capacity座位数
- 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 6.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
- 7.power (kW)功率(千瓦)
- 8.Model型号
- 9.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 10.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European)非中规车请注明原销售目的国车版、型(美规、欧规、)
- 11.battery capacity电池容量
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 22.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
RCEP rates
- Australia
- 15%
- Brunei
- 15%
- Cambodia
- 15%
- Laos
- 15%
- Malaysia
- 15%
- New Zealand
- 15%
- Singapore
- 15%
- Thailand
- 15%
- Vietnam
- 15%
- Japan
- 15%
- Indonesia
- 15%
- Philippines
- 15%
- Myanmar
- 15%
CIQ codes
- 8703809090301Other vehicles for the transport of persons, fitted solely with electric motor (excluding those with VIN) (pure electric passenger cars)仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)(纯电动轿车)
- 8703809090302Other vehicles for the transport of persons, solely with an electric motor for propulsion (excluding those with a vehicle identification number (VIN)) (pure electric off-road vehicles)仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)(纯电动越野车)
- 8703809090303Other vehicles for the transport of persons, solely with an electric motor for propulsion (excluding those with a vehicle identification number (VIN)) (pure electric passenger cars)仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)(纯电动小客车)
- 8703809090304Other vehicles for the transport of persons, with only an electric motor for propulsion (excluding those with a vehicle identification number (VIN)) (low-speed pure electric quadricycles)仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)(低速纯电四轮车)
- 8703809090990Other vehicles for the transport of persons, fitted solely with an electric motor for propulsion (excluding those with a VIN) (other pure electric passenger vehicles)仅装有驱动电动机的其他载人车辆(具有车辆识别代码(VIN码)的除外)(其他纯电动乘用车)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.