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 8703.70 — Other vehicles, with both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors forpropulsion, capable of being charged by plugging to external source of electric power
HS code
8703.70.35 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 - 1 October 2026
Common commodities
New Diesel Plug-In Hybrid Family SedanRecent PHEV Diesel Station WagonLatest Three-Year-Old Diesel Plug-In SUVNew Diesel Plug-In Hybrid Executive CarThree-Year-Old Diesel Plug-In Hybrid SaloonRecent PHEV Diesel Sports SedanLatest Three-Year-Old Diesel Plug-In Hybrid HatchbackNew Diesel Plug-In Hybrid Premium WagonThree-Year-Old Diesel Plug-In Hybrid Luxury CarRecent PHEV Diesel High-End Sedan