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
8703.50.36 Motor cars including station wagons and racing cars, 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
Used diesel hybrid sedan (non-PHEV)Second-hand CI hybrid station wagonPre-owned non-PHEV diesel hybrid vehicleOlder model hybrid car with diesel engineThree-years plus CI hybrid automobileUsed station wagon, diesel hybrid (non-PHEV)Second-hand, older diesel hybrid carPre-owned, more than three years old CI sedanOlder model diesel hybrid with non-PHEV technologyThree-years plus diesel hybrid station wagon