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 8703.23 — Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
HS code
8703.23.69 Other
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
High-performance specialty sports car (1.8L to 3.0L)Premium SUV with turbocharged engine (1.8L to 3.0L)Luxury minivan with V6 engine (1.8L to 3.0L)High-end pickup truck with diesel engine (1.8L to 3.0L)Performance sedan (1.8L to 3.0L) with manual transmissionSpacious station wagon (1.8L to 3.0L) with all-wheel driveEco-friendly hybrid van (1.8L to 3.0L)High-end crossover SUV (1.8L to 3.0L) with automatic transmissionRoadster with powerful engine (1.8L to 3.0L)Compact executive car with turbocharged engine (1.8L to 3.0L)