Subheading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8702 40Motor vehicles for the transport of ten or more persons, including the driver: with only electric motor for propulsion
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 40%
- 8 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 15%
- On Indian goods
Codes under this subheading
8 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 40 11 | Integrated monocoque vehicle, air-conditioned | 40% | 18% | units |
| 8702 40 12 | Integrated monocoque vehicle, non air-conditioned | 40% | 18% | units |
| 8702 40 18 | Other, air-conditioned | 40% | 18% | units |
| 8702 40 19 | Other, non air-conditioned | 40% | 18% | units |
| 8702 40 21 | Integrated monocoque vehicle, air-conditioned | 40% | 18% | units |
| 8702 40 22 | Integrated monocoque vehicle, non air-conditioned | 40% | 18% | units |
| 8702 40 28 | Other, air-conditioned | 40% | 18% | units |
| 8702 40 29 | Other, non air-conditioned | 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 8 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: 8 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: 8 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8702 40, and China's below.
China: the same goods (8702 40)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 1 expired under 8702 40. 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 |
|---|---|---|---|---|---|---|
| 8702.40.10.10 | 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 |
- 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
8702.40.10Large buses, seating 30 persons or more, solely powered by an electric motor
8702.40.10.10Pure electric apron buses纯电动机坪客车
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 90%
- 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
- 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.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 8702401010999Pure electric apron buses纯电动机坪客车
8702.40.10.90Other 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
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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
- 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.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 8702401090999Other 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
8702.40.10.00Large buses, seating 30 persons or more, solely powered by an electric motor30座及以上仅装有驱动电动机的大型客车Expired
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 90%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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.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.Specification / Model规格型号
- 9.GTIN
- 10.CAS
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 16.2%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8702401000999Large buses, seating 30 persons or more, solely powered by an electric motor30座及以上仅装有驱动电动机的大型客车
8702.40.20Motor vehicles for the transport of persons, seating 20 to 29 persons, solely powered by an electric motor
8702.40.20.10Motor 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
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 230%
- Import VAT
- 13%
- Consumption tax
- 5%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 8702402010999Motor 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
8702.40.20.90Motor 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
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 230%
- 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.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 8702402090999Motor 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
8702.40.30Motor vehicles for the transport of persons, seating 10 to 19 persons, solely powered by an electric motor
8702.40.30.00Motor 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
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 230%
- Import VAT
- 13%
- Consumption tax
- 5%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 10%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 8702403000999Motor 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
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 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.