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
8703.40.26 All terrain vehicle (ATV) , 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 Non-PHEV Hybrid All Terrain Vehicle (ATV) - 4-seaterSecond-hand Three Wheeler Hybrid ATV with roof rackPre-owned Side-by-Side Hybrid ATV for off-road useUtilized Quadricycle Hybrid ATV with heavy duty suspensionUsed Sport Utility Hybrid ATV - more than 3 years oldVintage Non-PHEV Hybrid All Terrain Vehicle with winchEmployed Three Wheeler Hybrid ATV with additional storagePre-owned Six Wheeler Hybrid ATV for rugged terrainSecond-hand Hybrid Four Tracker ATV - older modelUsed All Terrain Vehicle (ATV) with Hybrid System - over three years of age