Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8702Motor vehicles for the transport of ten or more persons, including the driver
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 40%
- 40 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 4% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8702 10 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 40% | 18% | units |
| 8702 20 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 40% | 18% | units |
| 8702 30 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 40% | 18% | units |
| 8702 40 | With only electric motor for propulsion | 40% | 18% | units |
| 8702 90 | Other | 40% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 40 tariff items: 40%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 40 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- 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. 532 | Motor vehicles for the transport of ten or more persons, including the driver [including buses for use in public transport, which exclusively run on Bio-fuels] | 18% |
| 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% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 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 |
|---|---|---|---|
| 8702 | Motor vehicles for the transport of ten or more persons, including the driver | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 40 tariff items
China: the same goods (8702)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 23 in force and 2 expired under 8702. 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 |
|---|---|---|---|---|---|---|
| 8702.10.20.00 | Apron buses, solely with a compression-ignition internal combustion piston engine.仅装有压燃式活塞内燃发动机的机坪客车 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 6AOM |
| 8702.10.91.00 | Public-transport type passenger motor vehicles, for 30 or more persons, with only compression-ignition internal combustion piston engine30座及以上仅装有压燃式活塞内燃发动机的大型客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.10.92.10 | Passenger vehicles, seating 20 to 23 persons, solely with compression-ignition internal combustion piston engine20≤座≤23仅装有压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.10.92.90 | Passenger vehicles, seating 24 to 29 persons, solely with compression-ignition internal combustion piston engine24≤座≤29仅装有压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.10.93.00 | Passenger vehicles, seating 10 to 19 persons, solely with compression-ignition internal combustion piston engine10≤座≤19仅装有压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.20.10.00 | Aerodrome passenger vehicles, fitted with both a compression-ignition internal combustion piston engine and an electric motor for propulsion同时装有压燃式活塞内燃发动机及驱动电动机的机坪客车 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | 6AOM |
| 8702.20.91.00 | Large passenger motor vehicles, with both CI internal combustion piston engine & electric motor, ≥30 seats30座及以上同时装有压燃式活塞内燃发动机及驱动电动机的大型客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.20.92.10 | Passenger motor vehicles, with both CI internal combustion piston engine & electric motor, 20-23 seats20≤座≤23同时装有压燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.20.92.90 | Passenger motor vehicles, with both CI internal combustion piston engine & electric motor, 24-29 seats24≤座≤29同时装有压燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.20.93.00 | Motor coaches, with both compression-ignition internal combustion piston engine and electric motor for propulsion, seating 10 to 19 persons10≤座≤19同时装有压燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.30.10.00 | Large passenger motor vehicles, with both SI internal combustion piston engine & electric motor, ≥30 seats30座及以上同时装有点燃式活塞内燃发动机及驱动电动机的大型客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.30.20.10 | Passenger motor vehicles, with both SI internal combustion piston engine & electric motor, 20-23 seats20≤座≤23同时装有点燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.30.20.90 | Passenger motor vehicles, with both SI internal combustion piston engine & electric motor, 24-29 seats24≤座≤29同时装有点燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.30.30.00 | Motor coaches, with both spark-ignition internal combustion piston engine and electric motor for propulsion, seating 10 to 19 persons10≤座≤19同时装有点燃式活塞内燃发动机及驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.40.10.10 | Pure electric apron buses纯电动机坪客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 6AOM |
| 8702.40.10.90 | Other large buses, seating 30 persons or more, solely powered by an electric motor其他30座及以上仅装有驱动电动机的大型客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyM |
| 8702.40.20.10 | Motor coaches and buses, with 20 to 23 seats, solely with an electric motor for propulsion.20≤座≤23仅装有驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.40.20.90 | Motor coaches and buses, with 24 to 29 seats, solely with an electric motor for propulsion.24≤座≤29仅装有驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.40.30.00 | Motor coaches and buses, with 10 to 19 seats, solely with an electric motor for propulsion.10≤座≤19仅装有驱动电动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.90.10.00 | Large buses, 30 seats or more30座及以上大型客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.90.20.01 | Passenger vehicles, seating 20 to 23 persons, with spark-ignition internal combustion piston engine20≤座≤23装有非压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.90.20.90 | Passenger vehicles, seating 24 to 29 persons, with spark-ignition internal combustion piston engine24≤座≤29装有非压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
| 8702.90.30.00 | Passenger vehicles, seating 10 to 19 persons, with spark-ignition internal combustion piston engine10≤座≤19装有非压燃式活塞内燃发动机的客车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46AOxyLM |
- 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.
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
Previous8701Tractors (other than tractors of heading 8709)One level upChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofNext8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
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 18 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's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))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.