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
8703.70.59 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 Plugin Hybrid Diesel Sedan (over 1.8L)Second-hand SUV with 2.0L Diesel PHEV EnginePre-owned Luxury Diesel Wagon PHEV Vehicle (1.8+ L)Used Pickup Truck with Over-1.8L Diesel Hybrid PowertrainSecond-hand Sports Utility Van with Large Diesel PHEV SystemPre-owned Station Wagon with Diesel Hybrid Engine over 1.8LUsed Executive Saloon with PHEV Diesel V-6 Engine (over 1.8L)Second-hand Electric/Diesel Multi-purpose Vehicle (MPV) (1.8+ L)Pre-owned Diesel Minivan with PHEV Hybrid Engine over 1.8LUsed Luxury Crossover SUV with Over-1.8L Diesel Hybrid Drive