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
8703.60.36 Motor cars including station wagons and racing cars, 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 Family Sedan (over 3 years)Second-hand Electric SUV with Petrol Hybrid Engine (above 3 yrs)Pre-owned SI PHEV Station Wagon (more than 3 years old)Older Three Row Plug-In Hybrid CrossoverUsed Petrol-Electric Sedan (older than 3 years)Second-hand Electric Hatchback with Petrol Hybrid Engine (above 3 yrs)Pre-owned SI PHEV Wagon (more than 3 years old)Older Plug-in Hybrid Compact CarUsed Electric Sedan with Internal Combustion Hybrid (over 3 years)Second-hand Petrol-Electric Station Wagon (above 3 yrs)