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
8703.40.28 Other, not 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
New electric go-kart for passenger transportRecent ATV hybrid vehicle for off-road travelLatest quadricycle with non-PHEV SI Hybrid engineFresh three-wheeled hybrid specialized vehicleNew hybrid passenger vehicle (Non-PHEV SI)Latest hybrid tricycle for urban transportRecent hybrid utility quad bikeNew hybrid electric road scooterThree-year-old hybrid mini sports carFresh non-PHEV hybrid street bike