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
8703.70.49 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 Diesel PHEV Sedan (more than 3 years old)Pre-owned Diesel Hybrid SUV (over 3-year age)Second-hand Plug-in Hybrid MPV (residual, aged >3 yrs)Reconditioned PHEV Wagon (aged more than 3 years)Older Model Diesel PHEV Minivan (residual)Used Electric-Hybrid Station Wagon (more than 3 years old)Previously Owned Plug-in Hybrid Coupé (aged >3 yrs)Reconditioned PHEV Hatchback (over 3-year age)Second-hand Diesel PHEV Van (residual, aged >3 yrs)Used Plug-in Hybrid Crossover (more than 3 years old)