Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870310
Vehicles specially designed for travelling on snow; golf cars and similar vehicles
Common commodities
Two-seat electric snowmobileThree-wheeled gasoline golf cartAll-terrain snow vehicle with skisGas-powered golf buggy for hilly terrainFour-seat snow scooter with enclosed cabinElectric utility snow vehicleHeavy-duty gasoline golf cart for rough coursesSnowmobile with track and skis conversion kitHigh-performance snowmobile with heated seatsGolf cart with solar panel charging system
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 87031011 | Electric Golf cars | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87031019 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87031021 | Electric Golf cars | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87031029 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |