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
HS code
8703.21.63 Other, of cylinder capacity not exceeding 300 cc including Quadricycle
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Compact off-road quadricycle with 280cc engine300cc off-road low-speed passenger vehicleCompact three-wheeled 300cc off-road transportThree-wheeled quadricycle (290cc max capacity)Lightweight 300cc four-wheel off-road vehicleCompact 300cc quadricycle for rough terrainsSmall 300cc quadricycle with SI engineEconomy 300cc passenger quadricycleOff-road friendly compact quadricycle (300cc max)Compact 300cc all-terrain quadricycle