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
8703.40.32 Ambulances and prison vans, 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 Prison VanSecond-Hand Ambulance (Non-PHEV Hybrid)Pre-owned Three-year-old-Plus Non-PHEV Hybrid Emergency VehicleRefurbished Non-PHEV Hybrid Prison TransporterUsed Ambulance Vehicle (3 Years Old and Above, Non-PHEV Hybrid)Second-Hand Non-PHEV Hybrid Correctional TransportPre-owned Three-year-old-Plus Emergency Response Vehicle (Non-PHEV Hybrid)Refurbished Non-PHEV Hybrid Ambulance (3 Years Old and Above)Used Prison Van (Non-PHEV Hybrid, More Than Three Years Old)Second-Hand Non-PHEV Hybrid Emergency Transport Vehicle (Three Years Old and Above)