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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

8703.90 Other

Common commodities
Electric shuttle busesMotorized passenger golf cartsThree-wheeler electric delivery vehiclesMini electric ambulancesElectric tourist trolleysFolding electric moped scootersElectric four-seater utility trucksDouble-decker electric sightseeing busesElectric cargo trikesCompact electric public transportation vans

HS codes

CodeDescriptionTaxes
8703.90.10Elecric auto trishaws not more than 2 years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8703.90.20Electric auto trishaws more than 2 years oldCustoms TaxCID, ExciseXID, Luxury TaxLXT, PAL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL