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
8703.40.25 All terrain vehicle (ATV) , not 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
New Non-PHEV All Terrain Vehicle (ATV) for off-road useRecent Non-Plug-in Hybrid Quad Bike for trail adventuresThree year old non-PHEV ATV with hybrid SI systemLatest model Non-PHEV All Terrain Vehicle (ATV) for adultsNewly released, non-PHEV off-road vehicle suitable for rough terrainRecent non-electric hybrid ATV with superior performanceThree year old high-performance non-PHEV all-terrain vehicleNew Non-Plug-in Hybrid Sport ATV ideal for outdoor activitiesLatest Non-PHEV ATV designed for challenging off-road conditionsRecent three year old hybrid SI All Terrain Vehicle (ATV)