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.
Subheading 8703.40 — Other vehicles, with both sparkignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
HS code
8703.40.24 Quadricycle of cylinder capacity not exceeding 300 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 Non-PHEV 300cc Hybrid QuadricycleSecond-hand Three-Wheeled Hybrid Scooter (300cc)Pre-owned Miniature 300cc QuadricycleUsed Compact SI Hybrid Tricycle (Max 300 cc Engine)Vintage 300cc Non-PHEV Hybrid Three-WheelerOld Three-Wheeled Hybrid Scooter with a Maximum of 300 cc EngineSecond-hand Small Quadricycle with SI Hybrid and a Max Cylinder Capacity of 300ccPre-owned Mini Hybrid Tricycle with an Engine not Exceeding 300ccUsed 300cc Non-PHEV Hybrid Quadricycle VehicleAntique Three-Wheeled SI Hybrid Scooter (Max 300 cc)