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
8703.60.24 Quadricycle of cylinder capacity not exceeding 300 cc , 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 Plug-in Hybrid Mini Four-Wheeler (300cc)Second-Hand Electric Assist Mini Vehicle (max 300cc)Pre-Owned PHEV Quadricycle with Small Engine (under 300cc)Used Compact Four-Wheeled Hybrid Vehicle (**Max 300cc** Capacity)Pre-Loved Electric Mini Car, Hybrid Version (300cc Max)Second-hand Quadricycle Hybrid with Small Engine (max capacity 300cc)Used Three-Wheeled PHEV Vehicle (**Max 300 cc**)Pre-Owned Plug-in Electric Mini Four-Wheeler (max engine size 300cc)Second-hand Compact Hybrid Quadricycle with Small Engine (under 300cc)Used PHEV Quadricycle (**Max 300cc**), More Than Three Years Old