87038040
Unit: NOS

Three wheeled vehicle

BCD
70.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
70.0000%
IMPORTFree
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Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
70%
SWS
10%
AIDC
70%
IGST
40%
TOTAL
223.3%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)70%70%
Social Welfare Surcharge (SWS)10%10%
AIDC70%70%
IGST40%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 XVIIVEHICLES; 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

87038030
Motor cars
87038020
Specialised transport vehicles such as ambulances, prison vans and the like
87038010
Vehicles principally designed for transport of more than seven persons, includin
87038090
Other
87037090
Other
87039000
Other