Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870321
Of a cylinder capacity not exceeding 1,000 cc
Common commodities
Small engine compact hatchbackEconomy class spark-ignition vehicleSubcompact car with 1000cc engineLightweight micro-car for city drivingCompact quadricycle with a spark ignition engineSmall fuel-efficient 4-door hatchback1000cc compact sedan vehicleCity-friendly small engine carSpark-ignition powered subcompact vehicleCompact 1000cc motorcar for urban use
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 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 |