Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870380
Other vehicles, with only electric motor for propulsion
Common commodities
Tesla Model S full electric carNissan Leaf battery-powered hatchbackRenault Zoe zero-emission compact vehicleBYD e6 electric SUVChevrolet Bolt EV family sedanPolestar 2 long range electric fastbackJaguar I-PACE premium battery-powered crossoverAudi e-tron five-seater electric SUVBMW i3 fully electric city carLucid Air luxury high-performance EV
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 87038011 | Not more than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87038012 | More than two years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87038021 | Not more than 3 years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038022 | More than 3 years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038031 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038032 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038033 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038034 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038041 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038042 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038043 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038044 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038051 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038052 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038053 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038054 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038061 | Capacity of motors not exceeding 50kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038062 | Capacity of motors exceeding 50kW but not exceeding 100kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038063 | Capacity of motors exceeding 100kW but not exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038064 | Capacity of motors exceeding 200kW | Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038071 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038072 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038073 | Capacity of motors exceeding 50 kW but not exceeding 100 kW, not more than three year | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038074 | Capacity of motors exceeding 50 kW but not exceeding 100 kW more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038075 | Capacity of motors exceeding 100kW but not exceeding 200kW not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038076 | Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038077 | Capacity of motors exceeding 200 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038078 | Capacity of motors exceeding 200 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038081 | Capacity of motors not exceeding 50 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038082 | Capacity of motors not exceeding 50 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038083 | Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038084 | Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038085 | Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038086 | Capacity of motors exceeding 100 kW but not exceeding 200 kW, more than three years | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038087 | Capacity of motors exceeding 200 kW, not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038088 | Capacity of motors exceeding 200 kW, more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038091 | Not more than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 87038092 | More than three years old | Customs TaxCID, ExciseXID, Luxury TaxLXT, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |