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 8703.3 — Other vehicles, with only compressionignition internal combustion piston engine (diesel or semidiesel) :
Subheading
8703.31 Of a cylinder capacity not exceeding 1,500 cc
Common commodities
Small 1.4L Diesel HatchbackCompact Diesel Sedan with 1.4L Engine1.4L Turbocharged Diesel Compact SUVEconomy 1.4L Diesel Family CarCity-friendly 1.4L Diesel Station WagonSubcompact 1.4L Diesel CrossoverCompact Pickup Truck with 1.4L Diesel Engine1.4L Diesel Mild Hybrid SedanEfficient 1.4L Diesel Eco-friendly CompactCity Commuter 1.4L Diesel Hatchback
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8703.31.10 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.20 | Ambulances and prison vans more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.30 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.40 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.50 | Auto-trishaws not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.60 | Auto-trishaws more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.70 | Motor cars including station wagons and racing cars, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.80 | Motor cars including station wagons and racing cars, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.92 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.31.94 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |