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 8703.32 — Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

HS code

8703.32.71

Vehicles for the transport of 7 or more persons (adults) including the driver, with non-monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg.

Calculate taxes

Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL

Last Verified Date - 1 October 2026

Common commodities

Heavy-duty diesel 7-seater SUVLarge payload 4x4 passenger vehicleHigh capacity diesel multi-purpose vehicle800kg+ payload 7-passenger wagonDiesel powered 4x4 people carrierHighly specific large payload 4WD vanetteHeavy-duty diesel people mover SUV7-seater over 800kg diesel SUVLarge capacity 4WD passenger vehicle (diesel)Heavy-duty 4x4 transport wagon (over 800kg)