Chapter 87 - Vehicles other than railway or tramway rolling-stock

HS Code 87038040

Electric three-wheeled passenger vehicles

Official tariff item: Three wheeled vehicle

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 70%
Agriculture Infrastructure and Development Cess (AIDC) 70%
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 40%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 87038040 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Do not use this item for goods carriers, two-wheelers, or vehicles with a combustion propulsion system.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • ICEGATE returned ARAI as a PGA agency; CMVR type approval and homologation requirements may apply.
  • ICEGATE returned high tariff components of 70% BCD, 70% AIDC, and 40% IGST; verify immediately before shipment.

Common Product Examples

Electric passenger three-wheelers Electric auto-rickshaws Electric three-wheel cars

Other Codes in Chapter 87

87032191 Motor cars up to 1000 cc Passenger motor cars under tariff item 87032191 with cylinder capacity not exceeding 1,000 cc. BCD 70% AIDC 70% CESS 0.125% NCCD 1% IGST 40% 87087000 Road wheels and parts Road wheels and their parts and accessories for motor vehicles of headings 8701 to 8705. BCD 15% AIDC 15% IGST 18% 87089900 Motor-vehicle parts and accessories - other Residual tariff item for other parts and accessories of motor vehicles of headings 8701 to 8705. BCD 15% AIDC 15% IGST 18% 87011000 Single Axle Tractors Official Indian tariff item 87011000 covers Single axle tractors. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% CESS 0.125% IGST 18% 87012100 With Only Compression-Ignition Internal Combustion Piston Engine (Diesel or Semi-Diesel) Official Indian tariff item 87012100 covers With only compression-ignition internal combustion piston engine (diesel or semi-diesel). It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% IGST 18% 87012200 With Both Compression-Ignition Internal Combustion Piston Engine (Diesel or Semi-Diesel) and Electric Motor As Motors for Propulsion Official Indian tariff item 87012200 covers With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% IGST 18% 87012300 With Both Spark-Ignition Internal Combustion Piston Engine and Electric Motor As Motors for Propulsion Official Indian tariff item 87012300 covers With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% IGST 18% 87012400 With Only Electric Motor for Propulsion Official Indian tariff item 87012400 covers With only electric motor for propulsion. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% IGST 18% 87012900 Tractors (Other Than Tractors of Heading 8709) - Other Official Indian tariff item 87012900 covers Other. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% IGST 18% 87013011 Of Engine Capacity Not Exceeding 1,800 Cc Official Indian tariff item 87013011 covers Of engine capacity not exceeding 1,800 cc. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% CESS 0.125% IGST 18% 87013019 Garden Tractors - Other Official Indian tariff item 87013019 covers Other. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% CESS 0.125% IGST 18% 87013091 Of Engine Capacity Not Exceeding 1,800 Cc Official Indian tariff item 87013091 covers Of engine capacity not exceeding 1,800 cc. It falls under heading 8701 for TRACTORS (OTHER THAN TRACTORS OF HEADING 8709). BCD 10% AIDC 10% CESS 0.125% IGST 18%