Section XVII — Vehicles, aircraft, vessels and associated transport equipment
National subdivision
87032
Other vehicles, with only sparkignition internal combustion piston engine :
Common commodities
Petrol-powered compact sedanHigh-performance gasoline sports coupeEconomy hatchback with petrol engineFuel-efficient family SUV with petrol enginePremium luxury sedan with petrol enginePetrol-fueled pickup truckConvertible roadster with gasoline engineCompact crossover SUV with petrol engineMidsize station wagon with petrol powertrainPerformance-oriented saloon car with petrol engine
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 870321 | Of a cylinder capacity not exceeding 1,000 cc | ||
| 87032110 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032120 | Ambulances and prison vans more than three years | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032130 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032140 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703215 | Auto-Trishaws | ||
| 87032151 | With two-stroke petrol engine | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032152 | Other, driven by liquefied petroleum (LP) gas, not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032153 | Other, driven by liquefied petroleum (LP) gas , more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032154 | Other, not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032155 | Other, more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8703216 | Motor cars including station wagons and racing cars, not more than three years old | ||
| 87032162 | Gocart | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032163 | Other, of cylinder capacity not exceeding 300 cc including Quadricycle | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032164 | All - terrain vehicle (ATV) | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032169 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703217 | Motor cars including station wagons and racing cars, more than three years old | ||
| 87032172 | Other, of cylinder capacity not exceeding 300 cc including Quadricycle | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032173 | All - terrain vehicle (ATV) | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87032179 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703219 | Other | ||
| 87032192 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032193 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 870322 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | ||
| 87032210 | Ambulances and prison vans, not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032220 | Ambulances and prison vans, more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032230 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032240 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032250 | Motor cars including station wagons and racing cars, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032260 | Motor cars including station wagons and racing cars, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032270 | Other, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032280 | Other, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 870323 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | ||
| 87032310 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032320 | Ambulances and prison vans more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032330 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032340 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032352 | Of a cylinder capacity not exceeding 1,600 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032355 | Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032359 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032362 | Of a cylinder capacity not exceeding 1,600 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032365 | Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032369 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032370 | Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032380 | Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032392 | Of a cylinder capacity not exceeding 2,000 cc, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032394 | Of a cylinder capacity not exceeding 2,000 cc, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032396 | Of a cylinder capacity exceeding 2,000 cc, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032398 | Of a cylinder capacity exceeding 2000cc., more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 870324 | Of a cylinder capacity exceeding 3,000 cc | ||
| 87032410 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032420 | Ambulances and prison vans more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032430 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032440 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032450 | Motor cars including station wagons and racing cars, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032460 | Motor cars including station wagons and racing cars, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032470 | Other, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87032480 | Other, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |