HS Code 8703.31 : Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 1,500 cc is 8703.31. Under the 2026 India (CBIC), the representative MFN general duty rate is 70.00% [CBIC / Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 87
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
Heading 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
Subheading .31
.31
Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT INDIA ITC-HS CODE
8703.31.00
CBIC ITC-HS Tariff Schedule
Integrated GST (IGST)
28.00%
(AV + BCD + SWS) Base
Landed Duty Rate
126.56%
Worked Compound Stack
Advance Ruling System
CAAR Rulings
CBIC Customs Authority
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 8703.31
Receive an automated email notification whenever CBIC or the DGTR publishes duty rate adjustments or customs notices for 8703.31.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Indian Trade Remedies (DGTR AD/CVD) & Safeguards
DGTR Anti-Dumping / CVD Measures
Subject to Item Notice
Directorate General of Trade Remedies [DGTR]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc
MODULE 11: Customs Authority for Advance Rulings (CAAR / CBIC)
Legally binding tariff classification decisions issued by CAAR / CBIC under Section 28H of the Customs Act, 1962 for HS 8703.31.
Query the official CAAR Advance Ruling portal criteria:
Search Official CBIC Portal for 8703.31 →India ITC-HS 8-Digit Commodity Lines (8703.31)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc | 70.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8703.10 | Subheading under Heading 8703 | Compare Subheading 8703.10 → |
| 8703.21 | Subheading under Heading 8703 | Compare Subheading 8703.21 → |
| 8703.22 | Subheading under Heading 8703 | Compare Subheading 8703.22 → |
| 8703.23 | Subheading under Heading 8703 | Compare Subheading 8703.23 → |
| 8703.24 | Subheading under Heading 8703 | Compare Subheading 8703.24 → |
| 8703.32 | Subheading under Heading 8703 | Compare Subheading 8703.32 → |
| 8703.33 | Subheading under Heading 8703 | Compare Subheading 8703.33 → |
| 8703.40 | Subheading under Heading 8703 | Compare Subheading 8703.40 → |
Official Primary Sources & Authority References
CBIC Customs Tariff Schedule (ITC-HS 2026) ↗
Official Indian 8-digit ITC-HS tariff items, Basic Customs Duty (BCD), SWS, and IGST.
Central Board of Indirect Taxes and Customs (CBIC) ↗
Indian Ministry of Finance customs administration and Customs Tariff Act 1975.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and India (CBIC) general duty for Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc?
Under WCO Harmonized System 2022 and India (CBIC), Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc is classified under HS 8703.31 (Heading 8703, Chapter 87). The representative IN MFN general duty rate is 70.00%.
How is HS 8703.31 distinguished within Heading 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)?
Heading 8703 covers 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. Subheading 8703.31 specifically isolates Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8703.
What are the primary candidate subheadings related to HS 8703.31?
Related subheadings under Heading 8703 include 8703.10, 8703.21, 8703.22, 8703.23, 8703.24, 8703.32, 8703.33, 8703.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc into India?
Importers require a Bill of Entry (BE) lodged on the ICEGATE portal by a Customs Broker (CHA), active Import Export Code (IEC) from DGFT, GSTIN registration, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 8703.31 enter duty-free under FTAs into India?
Yes. Goods originating in ASEAN countries (AIFTA), Japan (IJCEPA), South Korea (IKCEPA), UAE (India-UAE CEPA), or Australia (ECTA) enter India under preferential BCD rates subject to CAROTAR 2020.
What is the Indian customs duty de minimis threshold for Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), Of a cylinder capacity not exceeding 1,500 cc?
Under Courier Imports and Exports (Clearance) Regulations, imported goods valued up to ₹10,000 INR enter India duty-free, while commercial shipments above ₹10,000 require formal ICEGATE entry.
How can an importer obtain a CAAR Advance Ruling for HS 8703.31 in India?
Importers or foreign exporters may apply to the Customs Authority for Advance Rulings (CAAR) under Section 28H of the Customs Act, 1962 for a legally binding classification ruling.
How is the compound landed duty (BCD + SWS + IGST) calculated for HS 8703.31 in India?
India applies a compound stack: Basic Customs Duty (BCD) on assessable value, Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) on (assessable value + BCD + SWS). Some goods add AIDC or compensation cess.
What IGST rate applies to imports of HS 8703.31 into India?
Integrated GST (IGST) is levied at 5%, 12%, 18%, or 28% depending on the goods, assessed on the assessable value plus BCD plus SWS. There is no US-style MPF/HMF.
What is the Import Export Code (IEC) and GSTIN requirement for India?
Commercial importers require a 10-digit Import Export Code (IEC) issued by DGFT and a GSTIN registration; entry is lodged as a Bill of Entry on ICEGATE via a Customs Broker (CHA).
How do CAROTAR 2020 rules of origin apply to preferential imports under HS 8703.31?
Importers claiming FTA preferential BCD rates must satisfy CAROTAR 2020 origin verification, holding a valid Certificate of Origin and supporting production records.
What DGTR trade remedy (anti-dumping / safeguard) measures apply to HS 8703.31?
Importers must verify whether anti-dumping, countervailing, or safeguard duties recommended by the Directorate General of Trade Remedies (DGTR) apply to their origin.
Are BIS or FSSAI standards clearances required for HS 8703.31 in India?
Regulated goods may require BIS (ISI) certification, FSSAI clearance for food, or other line-ministry NOCs prior to customs release.
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