Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870230
With both sparkignition internal combustion piston engine and electric motor as motors for propulsion
Common commodities
Gasoline-electric city tour busPetrol-electric double-decker coachHybrid school bus with electric motorElectrified transit van for urban transportGas hybrid shuttle bus for airportsPetrol-electric passenger minivanHybrid people mover for eventsGasoline-electric articulated bus for long routesPetrol-electric mobility van for disabled passengersElectrified commuter bus for suburban areas
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 87023011 | Modified vehicles of heading 87.03, not more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023012 | Modified vehicles of heading 87.03, more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023019 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023021 | Modified vehicles of heading 87.03 | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023029 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023031 | Modified vehicles of heading 87.03, not more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023032 | Modified vehicles of heading 87.03, more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023039 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023041 | Modified vehicles of heading 87.03 | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023049 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023051 | Modified vehicles of heading 87.03, not more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023052 | Modified vehicles of heading 87.03, more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023053 | Other, not more than five years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87023059 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87023061 | Modified vehicles of heading 87.03 | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023069 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87023071 | Modified vehicles of heading 87.03, not more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023072 | Modified vehicles of heading 87.03, more than two years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023073 | Other, not more than five years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87023079 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87023081 | Modified vehicles of heading 87.03 | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87023089 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |