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
8703.21.7 Motor cars including station wagons and racing cars, more than three years old
Common commodities
Used 2015 petrol hatchback 998cc2012 compact sedan 999cc petrol engineOld mini station wagon 997cc petrolSecond-hand 2014 racing car 995cc2010 quadricycle 990cc petrol engineAged 2013 ATV 980cc petrol modelUsed 2011 small petrol coupe 996cc2009 micro station wagon 994cc petrolOld 2016 petrol city car 993ccSecond-hand 2012 racing quadricycle 992cc
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 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 |