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 8703.50 — Other vehicles, with both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
HS code
8703.50.25 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 Diesel Hybrid 4x4 All Terrain VehicleRecent Non-Plug-in Hybrid Off-road Utility VehicleFresh Diesel ATV for Rough TerrainsLatest Diesel Hybrid Quad BikeNew Three-year Old Diesel-powered All-terrain TransportRecent Non-PHEV Diesel Four-Wheeler for Off-roadNew Diesel-Hybrid Vehicle for Outdoor AdventuresFreshly Produced Diesel ATV with Hybrid TechnologyLatest Three-year Old Diesel Quad Bike with Hybrid EngineRecent Non-PHEV Diesel 4x4 for Off-road Expeditions