HS codes
HS code for cars imported into India
Independent site, not a government service. General information, not customs advice.
Passenger cars are in heading 8703, sorted by engine and capacity. The tariff rate is only the start of the sum, as the entries below show.
Passenger vehicle lines, heading 8703
First lines of this group, 12 of 61
12,522 lines searchable
Rate shown: the tariff rate before exemptions, from the CBIC compilation with Finance Act changes laid over it. Open a line for IGST and exemption entries. General information, not a classification ruling.
Motor cars and other vehicles principally designed to carry people are in heading 8703. Lines are sorted by type of engine and cylinder capacity, with separate lines for hybrids and for electric vehicles. Our file has 61 lines in this heading, all at 70%. That rate comes from the Finance Act 2025, whose schedule substituted 70% for every tariff item of the heading. It replaced older tariff entries in the chapter file. But the effective rate on many cars is set in Notification 45/2025, whose entries, such as serial numbers 317 and 318, split vehicles by value, engine capacity and state of assembly, and name conditions. IGST is also split: Notification 9/2025 has entries at 18% for small cars with defined engines and lengths, and at 40% for other motor vehicles. So a car import needs at least two entries to be read, not just a code.
Quick duty estimate on a customs value
Duty and IGST
₹36,95,000
| Basic Customs Duty | ₹17,50,000 |
| Surcharge, 10% of BCD | ₹1,75,000 |
| IGST | ₹17,70,000 |
| Share of the value | 147.8% |
Tariff rate and 10% surcharge assumed; exemptions change them. General information, not customs advice.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Sample lines
| Tariff item | Goods | Unit | Tariff rate | Rate from |
|---|---|---|---|---|
| 8703 10 10 | Vehicles specially designed for travelling on: Electrically operated | u | 70% | Finance Act 2025 |
| 8703 10 90 | Vehicles specially designed for travelling on: Other combustion piston engine | u | 70% | Finance Act 2025 |
| 8703 21 10 | Of a cylinder capacity not exceeding 1,000 cc: Vehicles principally designed for the transport of more than seven persons, including the driver | u | 70% | Finance Act 2025 |
| 8703 21 20 | Of a cylinder capacity not exceeding 1,000 cc: Three-wheeled vehicles | u | 70% | Finance Act 2025 |
An illustration, not a quote
On a customs value of ₹25,00,000 with 70% duty and 40% IGST: duty ₹17,50,000, surcharge ₹1,75,000, IGST ₹17,70,000, total ₹36,95,000. If the entry you qualify for has a different rate, type it into the tool on this page. Each input matters, so go through the full calculator with actual freight and insurance.
What to read for your car
- The line for your engine type and capacity, from the search above.
- Notification 45/2025: serial numbers 317 and 318 and any others that the line touches. Open a line to see them, and read them in the official text.
- The IGST entries for your length and engine, in the rate notification.
- Import policy conditions on new and second-hand vehicles at the DGFT, which also include rules on the port of entry.
For personal imports, the Chennai Customs guide excludes motor vehicles from the personal goods heading. Our file does not include the state road tax or registration fee you pay later, so remember them in your landed cost.