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.
National subdivision 8703.2 — Other vehicles, with only sparkignition internal combustion piston engine :
Subheading
8703.21 Of a cylinder capacity not exceeding 1,000 cc
Common commodities
Small engine compact hatchbackEconomy class spark-ignition vehicleSubcompact car with 1000cc engineLightweight micro-car for city drivingCompact quadricycle with a spark ignition engineSmall fuel-efficient 4-door hatchback1000cc compact sedan vehicleCity-friendly small engine carSpark-ignition powered subcompact vehicleCompact 1000cc motorcar for urban use
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8703.21.10 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.20 | Ambulances and prison vans more than three years | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.30 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.40 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.5 | Auto-Trishaws | ||
| 8703.21.51 | With two-stroke petrol engine | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.52 | Other, driven by liquefied petroleum (LP) gas, not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.53 | Other, driven by liquefied petroleum (LP) gas , more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.54 | Other, not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.55 | Other, more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.6 | Motor cars including station wagons and racing cars, not more than three years old | ||
| 8703.21.62 | Gocart | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.63 | Other, of cylinder capacity not exceeding 300 cc including Quadricycle | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.64 | All - terrain vehicle (ATV) | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.69 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.7 | Motor cars including station wagons and racing cars, more than three years old | ||
| 8703.21.72 | Other, of cylinder capacity not exceeding 300 cc including Quadricycle | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.73 | All - terrain vehicle (ATV) | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.79 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.9 | Other | ||
| 8703.21.92 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.93 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |