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
8703.80 Other vehicles, with only electric motor for propulsion
Common commodities
Tesla Model S full electric carNissan Leaf battery-powered hatchbackRenault Zoe zero-emission compact vehicleBYD e6 electric SUVChevrolet Bolt EV family sedanPolestar 2 long range electric fastbackJaguar I-PACE premium battery-powered crossoverAudi e-tron five-seater electric SUVBMW i3 fully electric city carLucid Air luxury high-performance EV
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8703.80.11 | Not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.12 | More than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.21 | Not more than 3 years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.22 | More than 3 years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.31 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.32 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.33 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.34 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.41 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.42 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.43 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.44 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.51 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.52 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.53 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.54 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.61 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.62 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.63 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.64 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.71 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.72 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.73 | Capacity of motors exceeding 50 kW but not exceeding 100 kW, not more than three year | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.74 | Capacity of motors exceeding 50 kW but not exceeding 100 kW more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.75 | Capacity of motors exceeding 100kW but not exceeding 200kW not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.76 | Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.77 | Capacity of motors exceeding 200 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.78 | Capacity of motors exceeding 200 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.81 | Capacity of motors not exceeding 50 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.82 | Capacity of motors not exceeding 50 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.83 | Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.84 | Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.85 | Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.86 | Capacity of motors exceeding 100 kW but not exceeding 200 kW, more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.87 | Capacity of motors exceeding 200 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.88 | Capacity of motors exceeding 200 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.91 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.80.92 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |