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
HS code
8703.31.20 Ambulances and prison vans more than three years old
Applicable taxes: Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used 1.5L diesel ambulanceSecond-hand prison van with 1.5L diesel enginePreowned diesel transport vehicle (CI, 1500cc max)Older diesel medical emergency vehicleRefurbished 1.5L diesel correctional service vanReconditioned 1.5L diesel ambulance for healthcare servicesPre-owned prison transport with diesel engine (max 1.5L)Used diesel ambulance for emergency response (CI, 1.5L max)Second-hand diesel correctional van (engine capacity not exceeding 1.5L)Older diesel ambulance for medical transportation (max engine capacity: 1.5L)