Unit: NOS

Three-wheeled vehicles

Name: HS 87032230 — Three-wheeled vehicles
SKU: 87032230

BCD

70.0000%

IGST

40.0000%

SWS

10.0000%

AIDC

70.0000%

IMPORTFree

→ Calculate Duty Chapter 87

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%
Cess	0.125%	0.125%
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

87032220

Specialised transport vehicles such as ambulances, prison vans and the like

87032210

Vehicles principally designed for the transport of more than seven persons, incl

87032199

Other

87032192

Specialised transport vehicles such as ambulances, prison vans and the like