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.
Subheading 8703.50 — Other vehicles, with both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power
HS code
8703.50.39 Other, 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
Used Non-PHEV Diesel Hybrid Midsize SUVSecond-hand Compact Non-PHEV CI Hybrid SedanPre-owned Luxury Non-PHEV Hybrid MinivanReconditioned Three-Row Non-PHEV CI Hybrid MPVUsed Non-PHEV Hybrid 4x4 Pickup TruckSecond-hand Diesel Non-PHEV SUV WagonPre-owned Electricity-Assisted Hybrid Minibus (Non-PHEV)Reconditioned Luxury Non-PHEV Sedan (More than three years old)Used Non-PHEV CI Hybrid Sports Utility VehicleSecond-hand Non-PHEV Diesel Hybrid Wagon