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
8703.31.70 Motor cars including station wagons and racing cars, 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 1.5L Diesel Compact SedanRecent Small Engine Executive SaloonLatest City Diesel Station WagonNew Petite CI Family CarRecent Compact Sedan with 1500cc EngineModern Compact Diesel Touring CarNew Small CI Hatchback SedanLatest Compact Executive Diesel CarRecent Compact Station Wagon (CI engine, max 1500cc)New Urban CI Saloon (under 1.5L)