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
HS code
8703.21.72 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
Small 2-door hatchback car (295cc)Compact three-wheeler Quadricycle (287cc)Mini electric city car (263cc)Light sport utility quadricycle (249cc)Economy class compact vehicle (275cc)Urban two-seater vehicle (290cc)City commuter Quadricycle (288cc)Portable four-wheeler for short distances (264cc)Compact city car with SI engine (291cc)Small fuel-efficient road car (273cc)