Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8703 10 90Vehicles specially designed for travelling on snow, golf cars and similar vehicles: other

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › 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

Customs duty: 125%; Tariff rate
GST now: 5%, 18% or 40%; depending on the goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 15%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	125%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Not determined	Assessable value11/2021-Customs
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD
Integrated GST (IGST)	5%, 18% or 40%	Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA	0%	Japan
India–Malaysia CECA	0%	Malaysia
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–Korea CEPA	50%	South Korea

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AF of 11/2021-Customs (All goods other than goods covered under S. Nos. 317 and 318 of TABLE I of 45/2025-Customs: 67.5%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 57 of 11/2018-Customs (All goods falling under heading 8703 other than those covered under sub-item (a) of item (: Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%, 18% or 40%, depending on the goods.
Until 21 September 2025 5%, 12%, 18% or 28%, depending on the goods.
Change: Changed.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
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%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 536	Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 537	Three wheeled vehicles	18%
9/2025-Integrated Tax (Rate)Schedule III, S.No. 5	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, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.	40%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 440	Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 441	Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12%, 18% or 28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%, 18% or 40%	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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
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	—	—
870301	Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission	2.1%	—
870302	Motor cars of a cylinder capacity less than 1000cc with automatic transmission	2.7%	—
870303	Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission	3%	—
870304	Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission	3.7%	—
870305	Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission	3%	—
870306	Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission	3.7%	—
870307	Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission	4%	—
870308	Motor cars of a cylinder capacity of 1500cc and above with automatic transmission	4.7%	—
870399	Others	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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8703 10, and China's below.

China: the same goods (8703 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 8703 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8703.10.11.00	All-terrain vehicles (ATV)全地形车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46xy
8703.10.19.00	Golf cars and similar vehicles高尔夫球车及其他类似车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	6
8703.10.90.00	Other, vehicles specially designed for travelling on snow其他,雪地行走专用车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	6

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

8703.10.11All-terrain vehicles (ATV)

8703.10.11.00All-terrain vehicles (ATV)全地形车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 150%
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
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

None.

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.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.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
6.Cubic capacity排气量
7.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
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%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
South Korea: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

8703101100101All-terrain vehicles (electric all-terrain vehicles)全地形车(电动全地形车)
8703101100102All-terrain vehicles (internal combustion engine all-terrain vehicles)全地形车(内燃机动全地形车)
8703101100103All-terrain vehicles (hybrid power all-terrain vehicles)全地形车(混合动力全地形车)
8703101100104All-terrain vehicles (other energy all-terrain vehicles)全地形车(其他能源全地形车)

8703.10.19Other motorized golf cars and similar vehicles.

8703.10.19.00Golf cars and similar vehicles高尔夫球车及其他类似车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 150%
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

Inspection and quarantine

None.

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.Cubic capacity排气量
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.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 15%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8703101900999Golf cars and similar vehicles高尔夫球车及其他类似车

8703.10.90Motor vehicles specially designed for travelling on snow

8703.10.90.00Other, vehicles specially designed for travelling on snow其他,雪地行走专用车

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 150%
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

Inspection and quarantine

None.

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.Cubic capacity排气量
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.Model型号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 3.6%
Maldives: 15%
Cambodia: 0%
Nicaragua: 12%
Serbia: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
Laos: 15%
Malaysia: 15%
New Zealand: 15%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8703109000999Other, vehicles specially designed for travelling on snow其他,雪地行走专用车

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

Previous8703 10 10Electrically operated One level up8703 10Vehicles specially designed for travelling on snow, golf cars and similar vehicles Next8703 21 10Vehicles principally designed for the transport of more than seven persons, including the driver

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.