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
8703.23.92 Of a cylinder capacity not exceeding 2,000 cc, not 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
New 1.8L Compact SUVRecent Small Off-road VehicleLatest 1.8L Hatchback CarFresh 1.8L City CrossoverNew 1.8L MPV with AWDRecent 1.8L Luxury Compact SedanNew 1.8L Special Purpose Transport VehicleLatest Compact Minivan (1.8L SI)New Compact 4x4 Pickup Truck (1.8L SI)Fresh High-performance Sporty Compact Car (1.8L SI)