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 8703.60 — Other vehicles, with both sparkignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
HS code
8703.60.23 Quadricycle of cylinder capacity not exceeding 300 cc , 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 Plug-in Hybrid Electric Quadricycle (PHEV) with 300cc engine300cc PHEV Quadricycle less than three years oldRecent compact PHEV Quadricycle under 300cc engine capacityThree-year-old small 300cc PHEV QuadricycleNew energy-efficient Quadricycle (PHEV, 300cc max)Small-engine Plug-in Hybrid Electric Quadricycle (300cc cap)Quadricycle under 300cc PHEV SI Hybrid (less than three years old)Compact 300cc PHEV Quadricycle for new marketThree-year-old 300cc Quadricycle with PHEV hybrid systemLatest Quadricycle model (PHEV, max cylinder capacity 300cc)