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
8703.60.39 Other, 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 SUV with seating capacity 5Pre-owned PHEV station wagon for family travelSecond-hand sedan with PHEV SI Hybrid technologyResidual minivan with plug-in hybrid powertrainUsed PHEV people carrier vehicle with three rowsSecond-hand compact PHEV hatchback for city drivesPre-owned PHEV minibus for small businessesLuxury used PHEV convertible sports carResidual pickup truck with plug-in hybrid systemUsed PHEV van with cargo and passenger capacity