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
8703.23 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
Common commodities
2.0L gasoline family sedan1.8L hatchback compact car2.5L sports utility vehicle (SUV)2.0L turbocharged station wagon1.6L midsize luxury saloon2.0L hybrid electric compact car2.3L V6 performance coupe1.6L crossover utility vehicle (CUV)2.5L high-performance sports car2.0L executive luxury sedan
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8703.23.10 | Ambulances and prison vans not more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.20 | Ambulances and prison vans more than three years old | Customs TaxCID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.30 | Hearses not more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.40 | Hearses more than three years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.52 | Of a cylinder capacity not exceeding 1,600 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.55 | 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 | |
| 8703.23.59 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.62 | Of a cylinder capacity not exceeding 1,600 cc | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.65 | 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 | |
| 8703.23.69 | Other | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8703.23.70 | 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 | |
| 8703.23.80 | 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 | |
| 8703.23.92 | 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 | |
| 8703.23.94 | 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 | |
| 8703.23.96 | 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 | |
| 8703.23.98 | Of a cylinder capacity exceeding 2000cc., more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |