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
HS code
8703.21.20 Ambulances and prison vans more than three years
Applicable taxes: Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used Spark-Ignition Ambulance (1000cc), Three Years Old or MoreVeteran Prison Transport Van (SI Engine, Max 1000cc)Refurbished Fire Department Emergency Vehicle (SI, 1000cc)Secondhand Correctional Service Prison Van (Max 1000cc Spark-Ignition)Preowned SI Ambulance with Cylinder Capacity Not over 1000ccAged Mobile Healthcare Unit (SI Engine, Maximum 1000cc)Reconditioned Prison Transit Vehicle (Max. 1000cc Spark-Ignition)Pre-owned Spark-Ignition Emergency Response Van (Capacity 1000cc or Less)Older SI Ambulance Bus with Maximum Cylinder Capacity of 1000ccSecond-hand Prison Service Vehicle (SI Engine, 1000cc)