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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

Heading 8703 — Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.

Subheading

8703.10 Vehicles specially designed for travelling on snow; golf cars and similar vehicles

Common commodities
Two-seat electric snowmobileThree-wheeled gasoline golf cartAll-terrain snow vehicle with skisGas-powered golf buggy for hilly terrainFour-seat snow scooter with enclosed cabinElectric utility snow vehicleHeavy-duty gasoline golf cart for rough coursesSnowmobile with track and skis conversion kitHigh-performance snowmobile with heated seatsGolf cart with solar panel charging system

HS codes

CodeDescriptionTaxes
8703.10.11Electric Golf carsCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.10.19OtherCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.10.21Electric Golf carsCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8703.10.29OtherCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL