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
8703.60.42 Ambulances and prison vans 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 Emergency Medical Service AmbulanceSecond-Hand Prison Van PHEV SI HybridPreowned Multipurpose PHEV SI Transport Vehicle (Ambulance/Prison)Reconditioned PHEV Plug-In Hybrid Emergency Response VehicleRefurbished Plug-In Hybrid Ambulance with Over Three Years of AgeUsed PHEV Prison Van (Over 3 years old)Second-Hand Multipurpose PHEV SI Transport Vehicle (Ambulance/Prison, More Than Three Years Old)Preowned Plug-In Hybrid Emergency Medical Service Vehicle (More Than Three Years Old)Reconditioned Plug-In Hybrid Prison Van (Over 3 years old)Refurbished Over Three Year Old PHEV Ambulance