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
8703.24.60 Motor cars including station wagons and racing cars, 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
Used Luxury Sedan with 3.5L V8 EngineOlder Performance SUV with 3.7L SI EngineReconditioned Sports Car with 4.0L V6 EnginePre-owned Executive Sedan with more than 3.0LSecondhand Muscle Car with over 3.5L SI EngineUsed High-Performance Coupe with 3.7L MotorOlder Luxury Station Wagon with 4.2L V8 EngineReconditioned Racing Car with 3.5L SuperchargedSecondhand Classic Car with over 3.0L SI EnginePre-owned High-End Sedan with larger than 3.7L