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 8703.24 — Of a cylinder capacity exceeding 3,000 cc
HS code
8703.24.60 Motor cars including station wagons and racing cars, more than three years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Common commodities
Used Luxury Sedan with 3.5L V8 EngineOlder Performance SUV with 3.7L SI EngineReconditioned Sports Car with 4.0L V6 EnginePre-owned Executive Sedan with more than 3.0LSecondhand Muscle Car with over 3.5L SI EngineUsed High-Performance Coupe with 3.7L MotorOlder Luxury Station Wagon with 4.2L V8 EngineReconditioned Racing Car with 3.5L SuperchargedSecondhand Classic Car with over 3.0L SI EnginePre-owned High-End Sedan with larger than 3.7L