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
8703.70.71 Vehicles for the transport of 7 or more persons (adults) including the driver, with non-monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg, not 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
New 8-seater PHEV CI Hybrid ladder chassis SUVHeavy-duty 7-passenger diesel plug-in hybrid 4WD vanRecent 3-ton payload PHEV bus on ladder chassisLarge electric/diesel hybrid 4x4 minivan with over 800 kg capacityNewly released 9-seater diesel PHEV hybrid truck-based vehicleHeavy-duty plug-in diesel hybrid ladder chassis MPV800 kg+ payload PHEV CI Hybrid camper van on ladder frameLarge electric/diesel hybrid 4x4 people carrier with over 3 years lifespanNew heavy-duty PHEV CI Hybrid school bus (>800 kg)Eight-seater diesel plug-in hybrid ladder chassis ambulance (over 800 kg payload)