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
8703.32.97 Other, of a cylinder capacity not exceeding 2,000 cc., 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 2.0L Diesel Sedan (residual)Pre-owned 2.0L Diesel SUV (residual)Secondhand 2.0L Diesel Hatchback (residual)Employed 2.0L Diesel Wagon (residual)Retired 2.0L Diesel Pickup Truck (residual)Used 2.0L Diesel Minivan (residual)Secondhand 2.0L Diesel Sports Car (residual)Pre-owned 2.0L Diesel Station Wagon (residual)Employed 2.0L Diesel Coupé (residual)Retired 2.0L Diesel Cabriolet (residual)