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
8703.50.26 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 Diesel Non-PHEV Hybrid All Terrain VehicleSecond-Hand Three-Year-Old Plus Diesel ATVPre-Owned Non-Plug-In Hybrid Diesel Off-Road VehicleLate-Model Used Diesel Hybrid All-Terrain Utility VehicleReconditioned Three-Year-Old-Plus Diesel Hybrid Quad BikeRefurbished Diesel Hybrid ATV (Non-PHEV) over Three Years OldUsed Diesel Non-Plug-In Hybrid Multi-Terrain Vehicle (Aged)Previously Owned Three-Year-Old Plus Diesel Hybrid Off-RoaderSecondhand Late Model Diesel Hybrid All-Terrain Four-WheelerReconditioned Diesel Non-Plug-In Hybrid ATV for off-road use (Aged)