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 8703.3 — Other vehicles, with only compressionignition internal combustion piston engine (diesel or semidiesel) :
Subheading 8703.31 — Of a cylinder capacity not exceeding 1,500 cc
HS code
8703.31.92
Not more than three years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Recent Compact Diesel Sedan (1.5L max)New Subcompact Crossover SUV with 1.5L engineThree-year-old Small Hatchback with CI engine (<1500 cc)Recent Convertible Sports Car within 1.5L limitUsed Mini Van under 1,500 cc CI engineCompact Pickup Truck with engine not exceeding 1,500 cc (new)Latest Compact Station Wagon under 1.5L diesel limitNew Small MPV with CI engine within 1,500 cc capacityRecent Electric City Car (1.5L equivalent capacity)Three-year-old Sport Utility Coupe under 1,500 cc CI limit