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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

8703.32 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

Common commodities
2.0L Midsize Diesel Sedan2.2L Midsize Diesel SUVMedium-sized 2.2L Diesel CrossoverDiesel 2.0L Family CarMid-size 2.0L Turbo Diesel Wagon2.2L Diesel Midsize Sport Utility VehicleCompact 2.0L Diesel SUV2.2L Mid-sized Luxury Diesel CarDiesel 2.0L Midsize Pickup TruckMid-size 2.2L Diesel Station Wagon

HS codes

CodeDescriptionTaxes
8703.32.10Ambulances and prison vans not more than three years oldCustoms TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.20Ambulances and prison vans more than three years oldCustoms TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.30Hearses not more than three years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.40Hearses more than three years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.52Of a cylinder capacity not exceeding 1,600 ccCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.55Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 ccCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.59OtherCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.63Of a cylinder capacity not exceeding 1,600 ccCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.65Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 ccCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.69OtherCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.71Vehicles for the transport of 7 or more persons (adults) including the driver, with non-monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg.Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.79OtherCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.80Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.92Of a cylinder capacity not exceeding 2,000 cc, not more than three years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.93Motor - homes, specially equipped for habitation (with sleeping, cooking , toilet facilities etc) of a cylinder capacity exceeding 2000cc , not more than three years oldCustoms TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.95Other, of a cylinder capacity exceeding 2000 cc., not more than three years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.97Other, of a cylinder capacity not exceeding 2,000 cc., more than three years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.32.99Other, of a cylinder capacity exceeding 2,000 cc., more than three years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL