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
8703.32.99 Other, of a cylinder capacity 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 2.5L Diesel Sedan (more than three years)Pre-owned 2.2L Diesel Wagon (aged over three years)Residual 2.4L Diesel Station Wagon (older than three years)Second-hand 2.3L Diesel Hatchback (over three-year-old)Used 2.5L Diesel Crossover SUV (more than three years old)Aged 2.4L Diesel MPV (exceeding three years)Pre-owned 2.2L Diesel Minivan (over three years)Second-hand 2.5L Diesel Sports Utility (older than three years)Residual 2.3L Diesel Pickup Truck (exceeding three years old)Used 2.4L Diesel Van (aged more than three years)