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 8703.70 — Other vehicles, with both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors forpropulsion, capable of being charged by plugging to external source of electric power
HS code
8703.70.26 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 Diesel All Terrain Vehicle (ATV) - 4 seaterSecond-hand PHEV Diesel Quad Bike with winchPre-owned Three-wheeler PHEV ATV for off-road useUsed Diesel-electric hybrid utility quad bikeReconditioned PHEV Diesel All Terrain Vehicle (ATV) - 2 seaterSecond-hand Multi-purpose PHEV Diesel Off-Road VehiclePre-owned Plug-In Hybrid Diesel ATV with side-by-side seatingUsed Electro-diesel hybrid utility quad bike for off-road adventuresReconditioned Three-wheeler PHEV ATV suitable for rough terrainSecond-hand Electric-Diesel hybrid All Terrain Vehicle (ATV) - more than 3 years old