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 8703.24 — Of a cylinder capacity exceeding 3,000 cc
HS code
8703.24.50 Motor cars including station wagons and racing cars, not more than three years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 21 October 2026
Common commodities
New Premium SUV with V8 engine over 3.0LRecent Sports Coupe with high-performance SI engineNew Grand Tourer car exceeding 3.0L engine capacityLatest Luxury Sedan with large SI engineNew Racing Car featuring a powerful V8 engineRecent High-Performance Station Wagon over 3.0LNew Executive Saloon with powerful SI engineLatest Performance Car with SI engine over 3.0LNew High-End SUV with large capacity SI engineRecent Muscle Car with V8 engine exceeding 3.0L