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
8703.23.94 Of a cylinder capacity not exceeding 2,000 cc, 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 1.7L SI compact SUVPre-owned 1.6L station wagonSecond-hand 1.9L sedans (sedan class)Old 1.8L hatchback vehicles (hatchback)Reconditioned 2.0L minivan (minivan class)Used 1.5L sports utility vehiclePre-owned 1.6L four-door sedanSecond-hand 1.8L family station wagonOlder 1.9L pickup truck (pickup class)Reconditioned 2.0L executive saloon car