In 2001 India lifted the QR (Quantitative Restrictions) on import of second hand car as part of WTO compliance. In fact the market was opened in 2001 itself.
The second hand car should not be older than 3 years from the date of manufacture and should have a minimum road worthiness residual life of 5 years.
Import can be only through Mumbai port.
The vehicle should confirm to Indian Motor Vehicle Act 1988 like right hand steering, speedameter indicating in KM, photometry of lamps to suit keep left etc.
Can be imported only from the country of manufacture.
Importers should give guarantee of supply of spares.
The vehicle should be subjected to testing in Vehicle Research and Development Establishment Ahmednagar or at Pune or at Budni (MP)
The present custom duty is 100% +surcharge +CVD etc makes the total duty at 180% of FOB value.