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
8703.21.9 Other
Common commodities
Compact petrol-powered micro commuter carSmall urban electric-petrol hybrid vehicleMiniature petrol off-road adventure carLightweight petrol city runabout vehicleCustom-built petrol micro delivery vanPetrol-powered small beach buggy carNiche petrol retro-style microcarSmall petrol utility work vehicleMini petrol-powered farm transport carLightweight petrol snow-going passenger car
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8703.21.92 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.21.93 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |