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
National subdivision
8703.21.6 Motor cars including station wagons and racing cars, not more than three years old
Common commodities
2023 model compact petrol hatchback carNew 998 cc racing go-kart vehicle2022 mini petrol engine station wagonNearly new 999 cc quadricycle ATVRecent small petrol sedan passenger car2023 compact 997 cc city carNew petrol engine micro racing kart2022 model 995 cc urban station wagonLatest 998 cc petrol quad bike2023 subcompact petrol engine hatchback
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 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 |