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
HS code
8703.32.20 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 2.5L Diesel Emergency Response VehicleOlder Prison Transport Van with Diesel EngineSecond-hand Diesel Correctional Services TruckPre-owned 2.5L Diesel Ambulance for Medical TransportsReconditioned Diesel Prison Van (1,501-2,500 cc)Refurbished Diesel Rescue Vehicle (over 3 years old)Second-hand Emergency Transport Truck with 2.5L Diesel EnginePre-owned Prison Transit Vehicle (Diesel, more than 3 years old)Used 2.5L Diesel Ambulance over Three Years OldRefurbished Older Diesel Prison Van (1.5-2.5 L)