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
8703.50.71 Vehicles for the transport of 7 or more persons (adults) including the driver, with non-monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg, 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 Heavy-Duty Diesel Hybrid Off-Road Bus (Over 800 kg Payload)Large Capacity Diesel Hybrid Shuttle Van (Non-PHEV, 800+ kg Payload)Extra-Load Diesel Hybrid Ambulance Vehicle (Capacity for 7+ People, 800+ kg)New Heavy-Duty Diesel Hybrid Camper Van (Over 800 kg Payload)Large Payload Diesel Hybrid Expedition Truck (Non-PHEV, Permanent 4WD)Heavy-Duty Diesel Hybrid Motorhome (Over 800 kg Payload)New Diesel Hybrid Overlanding Vehicle (800+ kg Total Payload)Heavy-Duty Diesel Hybrid Executive Coach (Non-PHEV, Over 800 kg)Extra-Load Diesel Hybrid Recreational Bus (Capacity for 7+ People, Not Monocoque)New Heavy-Duty Diesel Hybrid Crew Transport (Over 800 kg Payload)