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
8703.40.38 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 Toyota RAV4 Hybrid SUVFord Escape Hybrid Residual VehicleHonda CR-V Non-PHEV SI Hybrid CarRecent Lexus NX Hybrid CrossoverAudi Q5 Hybrid Residual TransportBMW X3 New Generation HybridMercedes GLC250 Hybrid SedanVolvo XC60 Non-PHEV SI Hybrid SUVLand Rover Discovery Sport Hybrid VehicleNew Kia Sorento Hybrid CUV