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
8703.60.28 Other , 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 PHEV Gocart for off-road adventuresQuadricycle with PHEV SI Hybrid technologyATV with PHEV powertrain (3 years old)PHEV SI Hybrid utility quad bikeRecent 3-wheeled electric car with hybrid engineNew compact PHEV ATV for outdoor activitiesThree-wheel PHEV SI QuadricyclePHEV hybrid electric off-road vehicle (3 years old)New electric 3-wheeler with hybrid systemRecent PHEV SI Hybrid utility gocart