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
8703.31.94 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 Compact Sedan with 1.5L CI EnginePre-owned Hatchback SUV with Max 1500 cc DieselSecond-hand Minivan within 1.5 Liter Diesel RangeReconditioned Station Wagon with 1.5L CI EngineUsed Small Truck (Pickup) under 1.5 Liters DieselRefurbished Crossover SUV of up to 1500 cc DieselPre-owned Multipurpose Vehicle under 1.5 Liter Diesel CapacitySecond-hand Small Commercial Van with 1.5L CI EngineReconditioned Compact Luxury Car within 1.5 Liter Diesel RangeUsed Electric Van converted from CI Engine (1.5L max)