87032399
Unit: NOS
Other
BCD
70.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
70.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
70%
SWS
10%
AIDC
70%
IGST
40%
TOTAL
223.3%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 70% | 70% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 70% | 70% |
| IGST | 40% | 40% |
IGST Notification: 009/2025 — Serial No. III5
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION XVII — VEHICLES; AIRCRAFT; VESSELS & ASSOCIATED TRANSPORT EQUIPMENT
Chapter 87: Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Related HS Codes in Chapter 87
87032392Specialised transport vehicles such as ambulances, prison vans and the like
87032391Motor cars
87032410Vehicles principally designed for the transport of more than seven persons, incl
87032420Three-wheeled vehicles
87032320Three-wheeled vehicles
87032310Vehicles principally designed for the transport of more than seven persons inclu