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.
National subdivision 8703.2 — Other vehicles, with only sparkignition internal combustion piston engine :
Subheading 8703.21 — Of a cylinder capacity not exceeding 1,000 cc
National subdivision 8703.21.6 — Motor cars including station wagons and racing cars, not more than three years old
HS code
8703.21.69 Other
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 21 October 2026
Common commodities
Specialized beachside passenger golf cartCustom SI compact utility vehicle (1,000 cc)Luxury SI passenger touring vehicle (max 1,000 cc)Outdoor event transportation SI vehicle (1,000 cc)Festival-friendly SI passenger transport cart (1,000 cc)SI amusement park passenger ride vehicle (1,000 cc max)Custom SI sightseeing tour passenger van (max 1,000 cc)Eco-friendly SI electric passenger shuttle (1,000 cc max)Premium SI executive transport vehicle (1,000 cc)Special occasion SI passenger carriage (1,000 cc)