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
8703.60.26 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 Plug-in Hybrid All Terrain Vehicle (ATV)Second Hand Electric and Petrol Hybrid Quad BikePre-Owned Three Wheeler PHEV SI Hybrid ATVUtilized Plug-in Hybrid Off-Road VehicleUsed Electric and Fuel Hybrid Tractor for Outdoor UseSecond Hand Plug-in Hybrid ATV with SI EnginePre-Loved Three Year Old Plus PHEV ATVEmployed Plug-In Hybrid Four Wheeler Off-Road VehicleUsed Electric and Gasoline Hybrid Outdoor Utility VehicleSecond Hand Plug-in Hybrid All Terrain Tractor