Subheading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8702 90Motor vehicles for the transport of ten or more persons, including the driver: other
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 90 11 | Integrated monocoque vehicle, air-conditioned | 40% | 18% | units |
| 8702 90 12 | Integrated monocoque vehicle, non air-conditioned | 40% | 18% | units |
| 8702 90 18 | Other, air-conditioned | 40% | 18% | units |
| 8702 90 19 | Other, non air-conditioned | 40% | 18% | units |
| 8702 90 21 | Integrated monocoque vehicle, air-conditioned | 40% | 18% | units |
| 8702 90 22 | Integrated monocoque vehicle, non air-conditioned | 40% | 18% | units |
| 8702 90 28 | Other, air-conditioned | 40% | 18% | units |
| 8702 90 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 90, and China's below.
China: the same goods (8702 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 8702 90. 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 |
|---|---|---|---|---|---|---|
| 8702.90.10.00 | 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.
Every Chinese code in full
8702.90.10Other large buses, ≥ 30 seats
8702.90.10.00Large buses, 30 seats or more30座及以上大型客车
Passenger vehicles, seating 30 persons or more, with other engines指装有其他发动机的30座及以上的客运车
- 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
- 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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 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.Cubic capacity排气量
- 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
- 8702901000999Large passenger motor vehicles (seating ≥ 30 persons), other types (i.e., with other engines)30座及以上大型客车(其他型)(指装有其他发动机的30座及以上的客运车)
8702.90.20Other motor vehicles for the transport of persons, 20≤ seats ≤29
8702.90.20.01Passenger 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
- 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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 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.Cubic capacity排气量
- 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
- 8702902001999Passenger 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
8702.90.20.90Passenger 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
- 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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 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.Cubic capacity排气量
- 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
- 8702902090999Passenger 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
8702.90.30Other motor vehicles for the transport of persons, 10≤ seats ≤19
8702.90.30.00Passenger 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
- 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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 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.Cubic capacity排气量
- 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
- 8702903000999Passenger 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
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.