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
8703.21.69 Other
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Common commodities
Specialized beachside passenger golf cartCustom SI compact utility vehicle (1,000 cc)Luxury SI passenger touring vehicle (max 1,000 cc)Outdoor event transportation SI vehicle (1,000 cc)Festival-friendly SI passenger transport cart (1,000 cc)SI amusement park passenger ride vehicle (1,000 cc max)Custom SI sightseeing tour passenger van (max 1,000 cc)Eco-friendly SI electric passenger shuttle (1,000 cc max)Premium SI executive transport vehicle (1,000 cc)Special occasion SI passenger carriage (1,000 cc)