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
HS code
8703.21.93 More than three years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used 1000cc Sedan CarSecond-hand Compact SUV (1000cc)Old Hatchback with SI Engine (up to 1000cc)Pre-owned Station Wagon under 1000cc1000cc Mini Van - Pre-owned ModelUsed Compact Pickup Truck (1000cc max)Older Sports Car with SI Engine (up to 1000cc)Pre-used Cabriolet under 1000ccSecond-hand Microvan of 1000ccUsed Compact Hatchback (Engine Size: up to 1000cc)