Chapter 87Last updated May 5, 2026

Chapter 87 - Vehicles other than railway or tramway rolling stock, and parts and accessories thereof (Sri Lanka Customs 2026)

Q: What is the import duty on motor cars in Sri Lanka?

Motor cars attract 100% Customs Import Duty as the base charge. On top of this, Excise Duty (SPD) is tiered by engine displacement: 0% for sub-1000cc, 50% for 1000–1500cc, 65% for 1500–2000cc, 75% for 2000–3000cc, and 100% for over 3000cc. PAL, SSCL and 18% VAT stack on top, making total duties 300–500% of CIF value for most cars.

Q: What is the import duty on electric vehicles in Sri Lanka?

Electric vehicles (EVs) attract 100% Customs Import Duty but have 0% Excise Duty, making them significantly cheaper to import than equivalent petrol vehicles. PAL, SSCL and 18% VAT still apply. Use the Vehicle Import Calculator on tariff.lk for the exact EV duty breakdown.

Q: Can I use the India FTA (ISFTA) to reduce vehicle import duty?

India-origin vehicles (manufactured in India) can qualify for significantly reduced Customs Duty under ISFTA. The preferential rate varies by HS code - check the IN column on the specific vehicle HS code page. You must obtain a valid Certificate of Origin (Form ISL) from the Indian manufacturer. Excise Duty and other levies apply at the standard rate regardless of FTA.

899 tariff codes · Sri Lanka Customs Tariff 2026

Chapter 87 is the most commercially significant chapter for individual importers. It covers motor cars, vans, buses, motorcycles, tractors and their parts. Customs Duty is 100% across most vehicle categories. Excise Duty (SPD) is tiered by engine displacement - from 0% on EVs and sub-1000cc petrol cars up to 100% on 3000cc+ vehicles. ISFTA (India FTA) can significantly reduce duties on India-origin vehicles. Hybrid vehicles have a reduced excise tier. Use the Vehicle Import Calculator on tariff.lk for a full per-vehicle breakdown.

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899 of 899

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
87.01Tractors (other than tractors of heading 87.09) (+).
8701.10	Single axle tractors :	-	-	-	-	-	-	-	-	-
8701.10.10	More than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.10.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
8701.21	With only compression-ignition internal combustion piston engine (diesel or semi-diesel) :	u	-	-	-	-	-	-	-	-
8701.21.10	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8701.21.20	More than five years old	u	L	Free	-	10.0%	-	-	2.5%	18%
8701.22	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :	u	-	-	-	-	-	-	-	-
8701.22.10	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8701.22.20	More than five years old	u	L	Free	-	10.0%	-	-	2.5%	18%
8701.23	With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :	u	-	-	-	-	-	-	-	-
8701.23.10	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8701.23.20	More than five years old	u	L	Free	-	10.0%	-	-	2.5%	18%
8701.24	With only electric motor for propulsion :	u	-	-	-	-	-	-	-	-
8701.24.10	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8701.24.20	More than five years old	u	L	Free	-	10.0%	-	-	2.5%	18%
8701.29	Other :	u	-	-	-	-	-	-	-	-
8701.29.10	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8701.29.20	More than five years old	u	L	Free	-	10.0%	-	-	2.5%	18%
8701.30	Track-laying tractors :	-	-	-	-	-	-	-	-	-
8701.30.10	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.30.20	More than five years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.91	Not exceeding 18kW :	-	-	-	-	-	-	-	-	-
8701.91.10	Agricultural tractors, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.91.20	Agricultural tractors, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.91.30	Other, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.91.40	Other, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.92	Exceeding 18 kW but not exceeding 37 kW :	-	-	-	-	-	-	-	-	-
8701.92.10	Agricultural tractors, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.92.20	Agricultural tractors, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.92.30	Other, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.92.40	Other, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.93	Exceeding 37 kW but not exceeding 75 kW :	-	-	-	-	-	-	-	-	-
8701.93.10	Agricultural tractors, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.93.20	Agricultural tractors, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.93.30	Other, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.93.40	Other, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.94	Exceeding 75 kW but not exceeding 130 kW :	-	-	-	-	-	-	-	-	-
8701.94.10	Agricultural tractors, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.94.20	Agricultural tractors, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.94.30	Other, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.94.40	Other, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.95	Exceeding 130 kW :	-	-	-	-	-	-	-	-	-
8701.95.10	Agricultural tractors, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.95.20	Agricultural tractors, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
8701.95.30	Other, not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8701.95.40	Other, more than ten years old	u	L	Free	-	10%	-	-	2.5%	18%
87.02Motor vehicles for the transport of ten or more persons, including the driver.
8702.10	With only compression-ignition internal combustion piston engine (diesel or semi-diesel) :	-	-	-	-	-	-	-	-	-
8702.10.12	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.10.13	Modified Vehicles of heading 87.03, more than two years old.	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.19	Other	u	-	30%	-	Ex	200%	-	2.5%	18%
8702.10.21	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.29	Other	u	LS	30%	-	Ex	200%	-	2.5%	18%
8702.10.32	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.10.33	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.39	Other	u	-	30%	-	Ex	Rs.5,432,650/- per unit	-	2.5%	18%
8702.10.41	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.49	Other	u	LS	30%	-	Ex	Rs.7,243,550/- per unit	-	2.5%	18%
8702.10.53	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.10.54	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.55	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.10.59	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.10.61	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.69	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.10.73	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.10.74	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.75	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.10.79	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.10.81	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.10.89	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.20	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :	-	-	-	-	-	-	-	-	-
8702.20.11	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.20.12	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.19	Other	u	-	30%	-	Ex	200%	-	2.5%	18%
8702.20.21	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.29	Other	u	LS	30%	-	Ex	200%	-	2.5%	18%
8702.20.31	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.20.32	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.39	Other	u	-	30%	-	Ex	Rs.5,130,850/- per unit	-	2.5%	18%
8702.20.49	Other	u	LS	30%	-	Ex	Rs.6,639,950/- per unit	-	2.5%	18%
8702.20.51	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.20.52	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.53	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.20.59	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.20.61	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.69	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.20.71	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.20.72	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.73	Other, not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8702.20.79	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.20.81	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.20.89	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.30	With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :	-	-	-	-	-	-	-	-	-
8702.30.11	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.30.12	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.19	Other	u	-	30%	-	Ex	200%	-	2.5%	18%
8702.30.21	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.29	Other	u	LS	30%	-	Ex	200%	-	2.5%	18%
8702.30.31	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.30.32	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.39	Other	u	-	30%	-	Ex	Rs.4,829,050/- per unit	-	2.5%	18%
8702.30.41	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.49	Other	u	LS	30%	-	Ex	Rs.6,036,300/- per unit	-	2.5%	18%
8702.30.51	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.30.52	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.53	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.30.59	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.30.61	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.69	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.30.71	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.30.72	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.73	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.30.79	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.30.81	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.30.89	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.40	With only electric motor for propulsion :	-	-	-	-	-	-	-	-	-
8702.40.11	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.40.12	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.19	Other	u	-	30%	-	Ex	200%	-	2.5%	18%
8702.40.21	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.29	Other	u	LS	30%	-	Ex	200%	-	2.5%	18%
8702.40.31	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.40.32	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.39	Other	u	-	30%	-	Ex	Rs.4,225,400/- per unit	-	2.5%	18%
8702.40.41	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.49	Other	u	LS	30%	-	Ex	Rs.4,829,050/- per unit	-	2.5%	18%
8702.40.51	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.40.52	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.53	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.40.59	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.40.61	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.69	Other	u	LS	30%	-	Ex	Rs3,018,150/- per unit	-	2.5%	18%
8702.40.71	Modified vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	300%	-	2.5%	18%
8702.40.72	Modified vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.73	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.40.79	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.40.81	Modified vehicles of heading 87.03	u	LS	30%	-	Ex	300%	-	2.5%	18%
8702.40.89	Other	u	LS	30%	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8702.90	Other :	-	-	-	-	-	-	-	2.5%	-
8702.90.12	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	240%	-	2.5%	18%
8702.90.13	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.19	Other	u	-	30%	-	Ex	150%	-	2.5%	18%
8702.90.21	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.29	Other	u	LS	30%	-	Ex	150%	-	2.5%	18%
8702.90.32	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	240%	-	2.5%	18%
8702.90.33	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.39	Other	u	-	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8702.90.41	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.49	Other	u	LS	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8702.90.53	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	240%	-	2.5%	18%
8702.90.54	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.55	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.90.59	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.90.61	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.69	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per per unit	-	2.5%	18%
8702.90.73	Modified Vehicles of heading 87.03, not more than two years old	u	-	30%	-	Ex	240%	-	2.5%	18%
8702.90.74	Modified Vehicles of heading 87.03, more than two years old	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.75	Other, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8702.90.79	Other	u	LS	Free	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8702.90.81	Modified Vehicles of heading 87.03	u	LS	30%	-	Ex	240%	-	2.5%	18%
8702.90.89	Other	u	LS	Free	-	Ex	Rs.3,018,150/- per per unit	-	2.5%	18%
87.03Motor 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.
8703.10	Vehicles specially designed for travelling on snow; golf cars and similar vehicles :	-	-	-	-	-	-	-	-	-
8703.10.11	Electric Golf cars	-	-	Free	-	Ex	Rs.9,050 per kW	-	2.5%	18%
8703.10.19	Other	-	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.10.21	Electric Golf cars	-	LS	Free	-	Ex	Rs.9,050 per kW	-	2.5%	18%
8703.10.29	Other	-	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.21	Of cylinder capacity not exceeding 1,000 cc :	-	-	-	-	-	-	-	-	-
8703.21.10	Ambulances and prison vans not more than three years old	u	-	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.21.20	Ambulances and prison vans more than three years old	u	LS	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.21.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8703.21.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,100/- per cmᶾ	-	-	18%
8703.21.51	With two-stroke petrol engine	u	LS	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.21.52	Other, driven by liquefied petroleum (LP) gas , not more than two years old	u	-	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.21.53	Other, driven by liquefied petroleum (LP) gas , more than two years old	u	LS	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.21.54	Other, not more than two years old	u	-	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.21.55	Other, more than two years old	u	LS	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.21.62	Go-Karts	u	-	Free	-	10%	-	-	2.5%	18%
8703.21.63	Other, of cylinder capacity not exceeding 300 cc including Quadricycle	u	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.21.64	All - terrain vehicle (ATV)	u	-	Free	-	10%	-	-	2.5%	18%
8703.21.69	Other	u	-	30%	-	Ex	Rs.1,992,000/-per unit or Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.21.72	Other, of cylinder capacity not exceeding 300 cc including Quadricycle	u	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.21.73	All - terrain vehicle (ATV)	u	-	Free	-	10%	-	-	2.5%	18%
8703.21.79	Other	u	LS	30%	-	Ex	Rs.1,992,000/-per unit or Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.21.92	Not more than three years old	u	-	30%	-	Ex	Rs.1,992,000/-per unit or Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.21.93	More than three years old	u	LS	30%	-	Ex	Rs.1,992,000/-per unit or Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.22	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :	-	-	-	-	-	-	-	-	-
8703.22.10	Ambulances and prison vans, not more than three years old	u	-	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.22.20	Ambulances and prison vans, more than three years old	u	LS	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.22.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.22.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.22.50	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.3,850/- per cmᶾ	-	2.5%	18%
8703.22.60	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.3,850/- per cmᶾ	-	2.5%	18%
8703.22.70	Other, not more than three years old	u	-	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.3,850/- per cmᶾ	-	2.5%	18%
8703.22.80	Other, more than three years old	u	LS	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.3,850/- per cmᶾ	-	2.5%	18%
8703.23	Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :	-	-	-	-	-	-	-	-	-
8703.23.10	Ambulances and prison vans not more than three years old	u	-	30% or Rs.2,250,000 per unit	-	Ex	-	-	2.5%	18%
8703.23.20	Ambulances and prison vans more than three years old	u	LS	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.23.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.23.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.23.52	Of a cylinder capacity not exceeding 1,600 cc	u	-	30%	-	Ex	Rs.5,150/- per cmᶾ	-	2.5%	18%
8703.23.55	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	-	30%	-	Ex	Rs.6,400/- per cmᶾ	-	2.5%	18%
8703.23.59	Other	u	-	30%	-	Ex	Rs.7,700/- per cmᶾ	-	2.5%	18%
8703.23.62	Of a cylinder capacity not exceeding 1,600 cc	u	LS	30%	-	Ex	Rs.5,150/- per cmᶾ	-	2.5%	18%
8703.23.65	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	LS	30%	-	Ex	Rs.6,400/- per cmᶾ	-	2.5%	18%
8703.23.69	Other	u	LS	30%	-	Ex	Rs.7,700/- per cmᶾ	-	2.5%	18%
8703.23.70	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.23.80	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.23.92	Of a cylinder capacity not exceeding 2,000 cc, not more than three years old	u	-	30%	-	Ex	Rs.7,700/- per cmᶾ	-	2.5%	18%
8703.23.94	Of a cylinder capacity not exceeding 2,000 cc, more than three years old	u	LS	30%	-	Ex	Rs.7,700/- per cmᶾ	-	2.5%	18%
8703.23.96	Of a cylinder capacity exceeding 2,000 cc, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.23.98	Of a cylinder capacity exceeding 2000cc., more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.24	Of a cylinder capacity exceeding 3,000 cc :	-	-	-	-	-	-	-	-	-
8703.24.10	Ambulances and prison vans not more than three years old	u	-	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.24.20	Ambulances and prison vans more than three years old	u	LS	30% or Rs.2,250,000 per unit	-	10%	-	-	2.5%	18%
8703.24.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.24.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.24.50	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.24.60	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.24.70	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.24.80	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.31	Of a cylinder capacity not exceeding 1,500 cc :	-	-	-	-	-	-	-	-	-
8703.31.10	Ambulances and prison vans not more than three years old	u	-	30% or Rs.3,000,000 per unit	-	10%	-	-	2.5%	18%
8703.31.20	Ambulances and prison vans more than three years old	u	LS	30% or Rs.3,000,000 per unit	-	10%	-	-	2.5%	18%
8703.31.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.31.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.31.50	Auto-trishaws not more than two years old	u	-	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.31.60	Auto-trishaws more than two years old	u	LS	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.31.70	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.31.80	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.31.92	Not more than three years old	u	-	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.31.94	More than three years old	u	LS	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.32	Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :	-	-	-	-	-	-	-	-	-
8703.32.10	Ambulances and prison vans not more than three years old	u	-	0 r o 0 , 0 t in u % 0 0 r 0 , 3 e p 3 . s 0 R	-	10%	-	-	2.5%	18%
8703.32.20	Ambulances and prison vans more than three years old	u	LS	0 0 r o 0 , t in 0 % 0 u 0 r 0 , e 3 3 p . s R	-	10%	-	-	2.5%	18%
8703.32.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.32.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.32.52	Of a cylinder capacity not exceeding 1,600 cc	u	-	30%	-	Ex	Rs.6,950/- per cmᶾ	-	2.5%	18%
8703.32.55	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	-	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.32.59	Other	u	-	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.63	Of a cylinder capacity not exceeding 1,600 cc	u	LS	30%	-	Ex	Rs.6,950/- per cmᶾ	-	2.5%	18%
8703.32.65	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	LS	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.32.69	Other	u	LS	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
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.	u	-	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.79	Other	u	-	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.80	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years old	u	LS	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.92	Of a cylinder capacity not exceeding 2,000 cc, not more than three years old	u	-	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.93	Motor - homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc) of a cylinder capacity exceeding 2000cc, not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.32.95	Other, of a cylinder capacity exceeding 2000 cc, not more than three years old	u	-	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.97	Other, of a cylinder capacity not exceeding 2,000 cc, more than three years old	u	LS	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.32.99	Other, of a cylinder capacity exceeding 2,000 cc., more than three years old	u	LS	30%	-	Ex	Rs.9,650/- per cmᶾ	-	2.5%	18%
8703.33	Of a cylinder capacity exceeding 2,500 cc :	-	-	-	-	-	-	-	-	-
8703.33.10	Ambulances and prison vans not more than three years old	u	-	0 0 r o 0 , t in 0 % 0 u 0 r 0 , e 3 3 p . s R	-	10%	-	-	2.5%	18%
8703.33.20	Ambulances and prison vans more than three years old	u	LS	0 0 r o 0 , t in 0 % 0 u 0 r 0 , e 3 3 p . s R	-	10%	-	-	2.5%	18%
8703.33.30	Hearses not more than three years old	u	-	30%	-	Ex	Rs.5,400/- per cmᶾ	-	2.5%	18%
8703.33.40	Hearses more than three years old	u	LS	30%	-	Ex	Rs.5,400/- per cmᶾ	-	2.5%	18%
8703.33.50	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	2500 cmᶾ<x≤2750cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.33.60	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	2500 cmᶾ<x≤2750cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.33.71	Motor–homes, specially equipped for habitation (with sleeping, cooking , toilet facilities etc)	u	-	30%	-	10%	-	-	2.5%	18%
8703.33.79	Other	u	-	30%	-	Ex	2500 cmᶾ<x≤2750cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.33.80	Other, more than three years old	u	LS	30%	-	Ex	2500 cmᶾ<x≤2750cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.40	Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :	-	-	-	-	-	-	-	-	-
8703.40.11	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.12	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.13	Hearses not more than three years old	u	-	30%	-	Ex	Rs.1,550/- per cmᶾ	-	2.5%	18%
8703.40.14	Hearses more than three years old	u	LS	30%	-	Ex	Rs.1,550/- per cmᶾ	-	2.5%	18%
8703.40.15	Auto-trishaws, not more than two years old	u	-	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.40.16	Auto-trishaws, more than two years old	u	LS	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.40.18	Other, not more than three years old	u	-	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.40.19	Other, more than three years old	u	LS	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.40.21	Go-Karts, not more than three years old	u	-	Free	-	10%	-	-	2.5%	18%
8703.40.22	Go-Karts, more than three years old	u	LS	Free	-	10%	-	-	2.5%	18%
8703.40.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.40.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years old	u	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.40.25	All terrain vehicle (ATV), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.26	All terrain vehicle (ATV), more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.28	Other, not more than three years old	u	-	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.40.29	Other, more than three years old	u	LS	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.40.31	Ambulances and prison vans, not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.32	Ambulances and prison vans, more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.33	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.40.34	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.40.35	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.40.36	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.40.38	Other, not more than three years old	U	-	30%	-	Ex	1300 cmᶾ<x≤1500cmᶾ=R s.3,450/- per cmᶾ	-	2.5%	18%
8703.40.39	Other, more than three years old	u	LS	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.40.41	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.42	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.43	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.40.44	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.40.48	Other, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.40.49	Other, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.40.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.40.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.40.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	-	30%	-	Ex	Rs.6,300/- per cmᶾ	-	2.5%	18%
8703.40.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years old	u	LS	30%	-	Ex	Rs.6,300/- per cmᶾ	-	2.5%	18%
8703.40.58	Other, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.40.59	Other, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.40.61	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.62	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.63	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.40.64	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.40.68	Other, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.40.69	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.40.71	Not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.40.72	More than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.40.81	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.40.82	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.40.83	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.40.84	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.40.88	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.40.89	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.40.91	Not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.40.92	More than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.50	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :	-	-	-	-	-	-	-	-	-
8703.50.11	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.12	Ambulances and prison vans more than three years	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.13	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.50.14	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.50.15	Auto-trishaws, not more than two years old	u	-	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.50.16	Auto-trishaws, more than two years old	u	LS	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.50.18	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.19	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.21	Go-Karts, not more than three years old	u	-	Free	-	10%	-	-	2.5%	18%
8703.50.22	Go-Karts, more than three years old	u	LS	Free	-	10%	-	-	2.5%	18%
8703.50.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.50.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years old	u	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.50.25	All terrain vehicle (ATV), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.26	All terrain vehicle (ATV), more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.28	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.29	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.31	Ambulances and prison vans, not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.32	Ambulances and prison vans, more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.33	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.50.34	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.50.35	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.36	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.38	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.39	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.50.41	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.42	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.43	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.50.44	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.50.48	Other, not more than three years old	u	-	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.50.49	Other, more than three years old	u	LS	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.50.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	-	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.50.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years old	u	LS	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.50.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.50.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.50.58	Other, not more than three years old	u	-	30%	-	Ex	Rs.8,350/- per cmᶾ	-	2.5%	18%
8703.50.59	Other, more than three years old	u	LS	30%	-	Ex	Rs.8,350/- per cmᶾ	-	2.5%	18%
8703.50.61	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.62	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.63	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.50.64	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.50.68	Other, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.50.69	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.50.71	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, not more than three years old	u	-	30%	-	Ex	2500 cmᶾ<x≤2750cmᶾ=R s.9,650/- per cmᶾ	-	2.5%	18%
8703.50.72	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.78	Other, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.50.79	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.50.81	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.82	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.50.83	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.50.84	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.50.88	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.50.89	Other, more than three years old / Motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :	u	LS	30%	-	Ex	4000 cmᶾ <=Rs.13,300/- per cmᶾ	-	2.5%	18%
8703.50.91	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.50.98	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.50.99	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.60	Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :	-	-	-	-	-	-	-	-	-
8703.60.11	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.12	Ambulances and prison vans more than three years	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.13	Hearses not more than three years old	u	-	30%	-	Ex	Rs.1,550/- per cmᶾ	-	2.5%	18%
8703.60.14	Hearses more than three years old	u	LS	30%	-	Ex	Rs.1,550/- per cmᶾ	-	2.5%	18%
8703.60.15	Auto-trishaws, not more than two years old	u	-	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.60.16	Auto-trishaws, more than two years old	u	LS	30%	-	Ex	Rs.2,900/- per cmᶾ	-	2.5%	18%
8703.60.18	Other, not more than three years old	u	-	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.60.19	Other, more than three years old	u	LS	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.60.21	Go-Karts , not more than three years old	u	-	Free	-	10%	-	-	2.5%	18%
8703.60.22	Go-Karts , more than three years old	u	LS	Free	-	10%	-	-	2.5%	18%
8703.60.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.60.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years old	u	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.60.25	All terrain vehicle (ATV), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.26	All terrain vehicle (ATV), more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.28	Other, not more than three years old	u	-	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.60.29	Other, more than three years old	u	LS	30%	-	Ex	Rs.1,810,900/- per unit	-	2.5%	18%
8703.60.31	Ambulances and prison vans, not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.32	Ambulances and prison vans, more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.33	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.60.34	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.60.35	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.60.36	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.60.38	Other, not more than three years old	u	-	30%	-	Ex	1000 cmᶾ<x≤1300cmᶾ=R s.2,750/- per cmᶾ	-	2.5%	18%
8703.60.39	Other, more than three years old / Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :	u	LS	30%	-	Ex	1300 cmᶾ<x≤1500cmᶾ=R s.3,450/- per cmᶾ	-	2.5%	18%
8703.60.41	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.42	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.43	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.60.44	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.60.48	Other, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.60.49	Other, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.60.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.60.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.60.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	-	30%	-	Ex	Rs.6,250/- per cmᶾ	-	2.5%	18%
8703.60.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years old	u	LS	30%	-	Ex	Rs.6,250/- per cmᶾ	-	2.5%	18%
8703.60.58	Other, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.60.59	Other, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.60.61	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.62	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.63	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.60.64	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,000/- per cmᶾ	-	2.5%	18%
8703.60.68	Other, not more than three years old	u	-	30%	-	Ex	2750 cmᶾ<x≤3000cmᶾ=R s.9,650/- per cmᶾ	-	2.5%	18%
8703.60.69	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.60.71	Not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.60.72	More than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.7,250/- per cmᶾ	-	2.5%	18%
8703.60.81	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.60.82	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.60.83	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.60.84	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,250/- per cmᶾ	-	2.5%	18%
8703.60.88	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.60.89	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.60.91	Not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.60.92	More than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.10,850/- per cmᶾ	-	2.5%	18%
8703.70	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :	-	-	-	-	-	-	-	-	-
8703.70.11	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.12	Ambulances and prison vans more than three years	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.13	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.70.14	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.70.15	Auto-trishaws, not more than two years old	u	-	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.70.16	Auto-trishaws, more than two years old	u	LS	30%	-	Ex	Rs.1,750/- per cmᶾ	-	2.5%	18%
8703.70.18	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.19	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.21	Go-Karts, not more than three years old	u	-	Free	-	10%	-	-	2.5%	18%
8703.70.22	Go-Karts, more than three years old	u	LS	Free	-	10%	-	-	2.5%	18%
8703.70.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	-	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.70.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years old	u	LS	30%	-	Ex	Rs.482,900/- per unit	-	2.5%	18%
8703.70.25	All terrain vehicle (ATV), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.26	All terrain vehicle (ATV), more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.28	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.29	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.31	Ambulances and prison vans, not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.32	Ambulances and prison vans, more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.33	Hearses not more than three years old	u	-	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.70.34	Hearses more than three years old	u	LS	30%	-	Ex	Rs.2,450/- per cmᶾ	-	2.5%	18%
8703.70.35	Motor cars including station wagons and racing cars, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.36	Motor cars including station wagons and racing cars, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.38	Other, not more than three years old	u	-	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.39	Other, more than three years old	u	LS	30%	-	Ex	Rs.4,150/- per cmᶾ	-	2.5%	18%
8703.70.41	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.42	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.43	Hearses not more than three years old	u	-	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.70.44	Hearses more than three years old	u	LS	30%	-	Ex	Rs.3,600/- per cmᶾ	-	2.5%	18%
8703.70.48	Other, not more than three years old	u	-	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.70.49	Other, more than three years old	u	LS	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.70.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	-	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.70.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years old	u	LS	30%	-	Ex	Rs.5,550/- per cmᶾ	-	2.5%	18%
8703.70.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	-	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.70.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years old	u	LS	30%	-	Ex	Rs.6,900/- per cmᶾ	-	2.5%	18%
8703.70.58	Other, not more than three years old	u	-	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.70.59	Other, more than three years old	u	LS	30%	-	Ex	Rs.8,300/- per cmᶾ	-	2.5%	18%
8703.70.61	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.62	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.63	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.70.64	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.70.68	Other, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.70.69	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.70.71	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 Dpeersmcarinpetniot nfour-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg, not more than three years old	u	-	30%	-	Ex	2750 cmᶾ<x≤3000cmᶾ=R s10,850/- per cmᶾ	-	2.5%	18%
8703.70.72	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.78	Other, not more than three years old	u	-	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.70.79	Other, more than three years old	u	LS	30%	-	Ex	2000 cmᶾ<x≤2500cmᶾ=R s.8,450/- per cmᶾ	-	2.5%	18%
8703.70.81	Ambulances and prison vans not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.82	Ambulances and prison vans more than three years old	u	LS	30%	-	10%	-	-	2.5%	18%
8703.70.83	Hearses not more than three years old	u	-	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.70.84	Hearses more than three years old	u	LS	30%	-	Ex	Rs.4,800/- per cmᶾ	-	2.5%	18%
8703.70.88	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.70.89	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.70.91	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	-	30%	-	10%	-	-	2.5%	18%
8703.70.98	Other, not more than three years old	u	-	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.70.99	Other, more than three years old	u	LS	30%	-	Ex	3000 cmᶾ<x≤4000cmᶾ=R s.12,050/- per cmᶾ	-	2.5%	18%
8703.80	Other vehicles, with only electric motor for propulsion :	-	-	-	-	-	-	-	-	-
8703.80.11	Not more than two years old	u	-	30%	-	Ex	Rs.18100/- per kW for not more than one year old	-	2.5%	18%
8703.80.12	More than two years old	u	LS	30%	-	Ex	Rs.36,200 per kW	-	2.5%	18%
8703.80.21	Not more than 3 years old	u	-	30%	-	Ex	Rs.18100/- per kW for not more than one year old	-	2.5%	18%
8703.80.22	More than 3 years old	u	LS	30%	-	Ex	Rs.48,300/- per kW	-	2.5%	18%
8703.80.31	Capacity of motors not exceeding 50kW	u	-	30%	-	Ex	Rs.18100/- per kW for not more than one year old	-	2.5%	18%
8703.80.32	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	-	30%	-	Ex	Rs.24,100/- per kW for not more than one year old	-	2.5%	18%
8703.80.33	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	-	30%	-	Ex	Rs.60,400/- per kW for other	-	2.5%	18%
8703.80.34	Capacity of motors exceeding 200kW	u	-	30%	-	Ex	Rs.96,600/- per kW for not more than one year old	-	2.5%	18%
8703.80.41	Capacity of motors not exceeding 50kW	u	LS	30%	-	Ex	Rs.48,300/- per kW	-	2.5%	18%
8703.80.42	Capacity of motors exceeding 50kW but not exceeding 100kW	u	LS	30%	-	Ex	Rs.72,400 per kW	-	2.5%	18%
8703.80.43	Capacity of motors exceeding 100kW but not exceeding 200kW	u	LS	30%	-	Ex	Rs.108,700/- per kW	-	2.5%	18%
8703.80.44	Capacity of motors exceeding 200kW	u	LS	30%	-	Ex	Rs.144,900/- per kW	-	2.5%	18%
8703.80.51	Capacity of motors not exceeding 50kW	u	-	30%	-	Ex	Rs.18,100/- per kW for not more than one year old	-	2.5%	18%
8703.80.52	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	-	30%	-	Ex	Rs.24,100/- per kW for not more than one year old	-	2.5%	18%
8703.80.53	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	-	30%	-	Ex	Rs.36,200/- per kW for not more than one year old	-	2.5%	18%
8703.80.54	Capacity of motors exceeding 200kW	u	-	30%	-	Ex	Rs.96,600 per kW for not more than one year old	-	2.5%	18%
8703.80.61	Capacity of motors not exceeding 50kW	u	LS	30%	-	Ex	Rs.48,300/- per kW	-	2.5%	18%
8703.80.62	Capacity of motors exceeding 50kW but not exceeding 100kW	u	LS	30%	-	Ex	Rs.72,400 per kW	-	2.5%	18%
8703.80.63	Capacity of motors exceeding 100kW but not exceeding 200kW	u	LS	30%	-	Ex	Rs.108,700/- per kW	-	2.5%	18%
8703.80.64	Capacity of motors exceeding 200kW	u	LS	30%	-	Ex	Rs.144,900/- per kW	-	2.5%	18%
8703.80.71	Capacity of motors not exceeding 50kW, not more than three years old	u	-	30%	-	-	Rs. 30,770/- per kW for not more than one year old	-	2.5%	18%
8703.80.72	Capacity of motors not exceeding 50kW, more than three years old	u	LS	30%	-	-	Rs. 57,960/- per kW	-	2.5%	18%
8703.80.73	Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years old	-	-	30%	-	-	Rs.40,970/- per kW for not more than one year old	-	2.5%	18%
8703.80.74	Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years old	u	L	30%	-	-	Rs.86,880/- per kW	-	2.5%	18%
8703.80.75	Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years old	u	-	30%	-	-	Rs.41,630/- per kW for not more than one year old	-	2.5%	18%
8703.80.76	Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years old	u	L	30%	-	-	Rs. 130,440/- per kW	-	2.5%	18%
8703.80.77	Capacity of motors exceeding 200kW, not more than three years old	u	-	30%	-	-	Rs. 111,090 /- per kW for not more than one year old	-	2.5%	18%
8703.80.78	Capacity of motors exceeding 200kW, more than three years old	u	L	30%	-	-	Rs. 173,880/-per kW	-	2.5%	18%
8703.80.81	Capacity of motors not exceeding 50kW,not more than three years old	u	-	30%	-	-	Rs. 52,130 /- per kW for Other	-	2.5%	18%
8703.80.82	Capacity of motors not exceeding 50kW, more than three years old	u	L	30%	-	-	Rs. 69,550 /- per kW	-	2.5%	18%
8703.80.83	Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years old	u	-	30%	-	-	Rs. 49,160/- per kW for not more than one year old	-	2.5%	18%
8703.80.84	Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years old	u	L	30%	-	-	Rs. 104,260 /- per kW	-	2.5%	18%
8703.80.85	Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years old	u	-	30%	-	-	Rs. 49,960 /- per kW for not more than one year old	-	2.5%	18%
8703.80.86	Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years old	u	L	30%	-	-	Rs. 156,530 /- per kW	-	2.5%	18%
8703.80.87	Capacity of motors exceeding 200kW, not more than three years old	u	-	30%	-	-	Rs. 133,310 /- per kW for not more than one year old	-	2.5%	18%
8703.80.88	Capacity of motors exceeding 200kW, more than three years old / Other	u	L	30%	-	-	Rs. 208,660/- per kW	-	2.5%	18%
8703.80.91	Not more than three years old	u	-	30%	-	-	Rs. 111,090 /- per kW for not more than one year old	-	2.5%	18%
8703.80.92	More than three years old	u	L	30%	-	-	Rs. 173,880 /-per kW	-	2.5%	18%
8703.90	Other :	-	-	-	-	-	-	-	-	-
8703.90.10	Not more than three years old	u	-	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8703.90.20	More than three years old	u	LS	30%	-	Ex	Rs.1,810,900 per unit	-	-	18%
87.04Motor vehicles for the transport of goods.
8704.10	Dumpers designed for off-highway use	u	-	Free	-	10%	-	-	2.5%	18%
8704.21	g.v.w. not exceeding 5 tonnes :	-	-	-	-	-	-	-	-	-
8704.21.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.21.12	Tankers / bowsers with stainless steel tanks for transport of milk, more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.21.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.21.14	Garbage trucks equipped with waste compacting mechanism, more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.21.21	Not more than four years old	u	-	Free	-	Ex	Rs.500/- per cmᶾ	-	2.5%	18%
8704.21.22	More than four years old / Chassis fitted with engines and cabs	u	LS	Free	-	Ex	Rs.500/- per cmᶾ	-	2.5%	18%
8704.21.31	for vehicles of national subdivision 8704.21.43, not more than four years old	u	-	30%	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8704.21.32	for vehicles of national subdivision 8704.21.44, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.33	for vehicles of national subdivision 8704.21.51, not more than four years old	u	-	30%	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8704.21.34	for vehicles of national subdivision 8704.21.52, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.35	for vehicles of national subdivision 8704.21.63, not more than four years old	u	-	30%	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8704.21.36	for vehicles of national subdivision 8704.21.64, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.37	for vehicles of national subdivision 8704.21.67, not more than four years old	u	-	30%	-	Ex	Rs.1,690,150 per unit	-	2.5%	18%
8704.21.38	for vehicles of national subdivision 8704.21.68, more than four years old	u	LS	30%	-	Ex	Rs.3,018,150/- per unit	-	2.5%	18%
8704.21.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.21.42	Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.21.44	Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.51	Not more than four years old	u	-	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.52	More than four years old	u	LS	30%	-	Ex	Rs.2,414,500 per unit	-	2.5%	18%
8704.21.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.21.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.21.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.21.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.21.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.21.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.21.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.21.71	Not more than four years old	u	-	30%	-	Ex	Rs.2,414,500 per unit	-	2.5%	18%
8704.21.72	More than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.21.91	Other vehicles with separate bodies for cabin and cargo area, not more than four years old	u	-	30%	-	Ex	Rs.6,036,300 per unit	-	2.5%	18%
8704.21.92	Other vehicles with separate bodies for cabin and cargo area, more than four years old	u	LS	30%	-	Ex	Rs.7,243,550 per unit	-	2.5%	18%
8704.21.93	Other vehicles not more than four years old	u	-	30%	-	Ex	Rs.5,432,650 per unit	-	2.5%	18%
8704.21.99	Other vehicles more than four years old	u	LS	30%	-	Ex	Rs.7,243,550 per unit	-	2.5%	18%
8704.22	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :	-	-	-	-	-	-	-	-	-
8704.22.41	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.22.42	More than five years old but less than ten years old	u	-	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.22.43	More than ten years old	u	LS	Free	-	Ex	Rs.3,621,800 per unit	-	2.5%	18%
8704.22.51	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.22.52	More than five years old	u	LS	Free	-	Ex	Rs.150,900 per unit	-	2.5%	18%
8704.22.61	Not more than five years old	u	-	Free	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.22.62	More than five years old but less than ten years old	u	-	Free	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.22.63	More than ten years old	u	LS	Free	-	Ex	Rs.4,829,050 per unit	-	2.5%	18%
8704.23	g.v.w. exceeding 20 tonnes :	-	-	-	-	-	-	-	-	-
8704.23.51	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.23.52	More than five years old but less than ten years old	u	-	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.23.53	More than ten years old	u	LS	Free	-	Ex	Rs.3,621,800 per unit	-	2.5%	18%
8704.23.61	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.23.62	More than five years old	u	LS	Free	-	Ex	Rs.150,900 per unit	-	2.5%	18%
8704.23.71	Not more than five years old	u	-	Free	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.23.72	More than five years old but less than ten years old	u	-	Free	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.23.73	More than ten years old	u	LS	Free	-	Ex	Rs.4,829,050 per unit	-	2.5%	18%
8704.31	g.v.w. not exceeding 5 tonnes :	-	-	-	-	-	-	-	-	-
8704.31.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.31.12	Tankers / bowsers with stainless steel tanks for transport of milk,more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.31.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.31.14	Garbage trucks equipped with waste compacting mechanism, more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.31.21	With two-stroke petrol engine	u	LS	Free	-	Ex	Rs.600/- per cmᶾ	-	2.5%	18%
8704.31.22	Other, not more than four years old	u	-	Free	-	Ex	Rs.600/- per cmᶾ	-	2.5%	18%
8704.31.23	Other, more than four years old	u	LS	Free	-	Ex	Rs.600/- per cmᶾ	-	2.5%	18%
8704.31.31	for vehicles of national subdivision 8704.31.43, not more than four years old	u	-	30%	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8704.31.32	for vehicles of national subdivision 8704.31.44, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.33	for vehicles of national subdivision 8704.31.51, not more than four years old	u	-	30%	-	10%	Rs.603,650 per unit	-	2.5%	18%
8704.31.34	for vehicles of national subdivision 8704.31.52, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.35	for vehicles of national subdivision 8704.31.63, not more than four years old	u	-	30%	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8704.31.36	for vehicles of national subdivision 8704.31.64, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.37	for vehicles of national subdivision 8704.31.67, not more than four years old	u	-	30%	-	Ex	Rs.1,690,150 per unit	-	2.5%	18%
8704.31.38	for vehicles of national subdivision 8704.31.68, more than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.31.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.31.42	Cargo carrying capacity of less than 800kg, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.31.44	Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.51	Not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.31.52	More than four years old	u	LS	30%	-	Ex	Rs.2,414,500 per unit	-	2.5%	18%
8704.31.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.31.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.724,350 per unit	-	2.5%	18%
8704.31.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.31.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.31.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.31.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.31.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.31.71	Not more than four years old	u	-	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8704.31.72	More than four years old	u	LS	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8704.31.91	Vehicles with separate bodies for cabin and cargo area, not more than four years old	u	-	30%	-	Ex	Rs.6,036,300 per unit	-	2.5%	18%
8704.31.92	Vehicles with separate bodies for cabin and cargo area, more than four years old	u	LS	30%	-	Ex	Rs.7,243,550 per unit	-	2.5%	18%
8704.31.93	Other not more than four years old	u	-	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8704.31.99	Other more than four years old	u	LS	30%	-	Ex	Rs.2,100/- per cmᶾ	-	2.5%	18%
8704.32	g.v.w. exceeding 5 tonnes :	-	-	-	-	-	-	-	-	-
8704.32.41	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.32.42	More than five years old but not more than ten years old	u	-	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8704.32.43	More than ten years old	u	LS	Free	-	Ex	Rs.3,621,800 per unit	-	2.5%	18%
8704.32.51	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.32.52	More than five years old	u	LS	Free	-	Ex	Rs.150,900 per unit	-	2.5%	18%
8704.32.61	Not more than five years old	u	-	Free	-	Ex	Rs.1,207,250 per unit	-	2.5%	18%
8704.32.62	More than five years old but not more than ten years old	u	-	Free	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8704.32.63	More than ten years old	u	LS	Free	-	Ex	Rs.4,829,050 per unit	-	2.5%	18%
8704.41	g.v.w. not exceeding 5 tonnes	-	-	-	-	-	-	-	-	-
8704.41.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8704.41.12	Tankers / bowsers with stainless steel tanks for transport of milk, more than five years old	u	LS	Free	-	10.0%	-	-	2.5%	18%
8704.41.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8704.41.14	Garbage trucks equipped with waste compacting mechanism, more than five years old	u	LS	Free	-	10.0%	-	-	2.5%	18%
8704.41.21	Not more than four years old	u	-	Free	-	10.0%	Rs.400/- per cm3	-	2.5%	18%
8704.41.22	More than four years old / Chassis fitted with engines and cabs	u	LS	Free	-	10.0%	Rs.400/- per cm3	-	2.5%	18%
8704.41.31	for vehicles of national subdivision 8704.41.43, not more than four years old	u	-	30%	-	10%	Rs.543,250/- per unit	-	2.5%	18%
8704.41.32	for vehicles of national subdivision 8704.41.44, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.33	for vehicles of national subdivision 8704.41.51, not more than four years old	u	-	30%	-	10%	Rs.543,250/- per unit	-	2.5%	18%
8704.41.34	for vehicles of national subdivision 8704.41.52, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.35	for vehicles of national subdivision 8704.41.63, not more than four years old	u	-	30%	-	10%	Rs.543,250/- per unit	-	2.5%	18%
8704.41.36	for vehicles of national subdivision 8704.41.64, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.37	for vehicles of national subdivision 8704.41.67, not more than four years old	u	-	30%	-	10%	Rs.1,569,450/- per unit	-	2.5%	18%
8704.41.38	for vehicles of national subdivision 8704.41.68, more than four years old	u	LS	30%	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.41.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.664,000/- per unit	-	2.5%	18%
8704.41.42	Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.664,000/- per unit	-	2.5%	18%
8704.41.44	Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.51	Not more than four years old	u	-	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.52	More than four years old	u	LS	30%	-	10%	Rs.2,173,050/- per unit	-	2.5%	18%
8704.41.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.664,000/- per unit	-	2.5%	18%
8704.41.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.664,000/- per unit	-	2.5%	18%
8704.41.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.41.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.1,690,150/- per unit	-	2.5%	18%
8704.41.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.41.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.1,690,150/- per unit	-	2.5%	18%
8704.41.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.41.71	Not more than four years old	u	-	30%	-	10%	Rs.2,173,050/- per unit	-	2.5%	18%
8704.41.72	More than four years old	u	LS	30%	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.41.91	Other vehicles with separate bodies for cabin and cargo area, not more than four years old	u	-	30%	-	10%	Rs.5,432,650/- per unit	-	2.5%	18%
8704.41.92	Other vehicles with separate bodies for cabin and cargo area, more than four years old	u	LS	30%	-	10%	Rs.6,036,300/- per unit	-	2.5%	18%
8704.41.93	Other vehicles not more than four years old	u	-	30%	-	10%	Rs.4,829,050/- per unit	-	2.5%	18%
8704.41.99	Other vehicles more than four years old	u	LS	30%	-	10%	Rs.6,639,950/- per unit	-	2.5%	18%
8704.42	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:	-	-	-	-	-	-	-	-	-
8704.42.41	Not more than five years old	u	-	Free	-	10.0%	Rs.1,690,150/- per unit	-	2.5%	18%
8704.42.42	More than five years old but less than ten years old	u	-	Free	-	10.0%	Rs.1,690,150/- per unit	-	2.5%	18%
8704.42.43	More than ten years old	u	LS	Free	-	10.0%	Rs.3,259,600/- per unit	-	2.5%	18%
8704.42.51	Not more than five years old	u	-	Free	-	10.0%	-	-	2.5%	18%
8704.42.52	More than five years old	u	LS	Free	-	10.0%	Rs.144,850/- per unit	-	2.5%	18%
8704.42.61	Not more than five years old	u	-	Free	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.42.62	More than five years old but less than ten years old	u	-	Free	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.42.63	More than ten years old	u	LS	Free	-	10%	Rs.4,466,850/- per unit	-	2.5%	18%
8704.43	g.v.w. exceeding 20 tonnes	-	-	-	-	-	-	-	-	-
8704.43.51	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.43.52	More than five years old but less than ten years old	u	-	Free	-	10%	Rs.1,690,150/- per unit	-	2.5%	18%
8704.43.53	More than ten years old	u	LS	Free	-	10%	Rs.3,259,600/- per unit	-	2.5%	18%
8704.43.61	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.43.62	More than five years old	u	LS	Free	-	10%	Rs.144,850/- per unit	-	2.5%	18%
8704.43.71	Not more than five years old	u	-	Free	-	10%	Rs.1,086,550/- per unit	-	2.5%	18%
8704.43.72	More than five years old but less than ten years old	u	-	Free	-	10%	Rs.2,776,700/- per unit	-	2.5%	18%
8704.43.73	More than ten years old	u	LS	Free	-	10%	Rs.4,466,850/- per unit	-	2.5%	18%
8704.51	g.v.w. not exceeding 5 tonnes:	-	-	-	-	-	-	-	-	-
8704.51.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.51.12	Tankers / bowsers with stainless steel tanks for transport of milk,more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.51.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.51.14	Garbage trucks equipped with waste compacting mechanism, more than five years old	u	LS	Free	-	10%	-	-	2.5%	18%
8704.51.21	With two-stroke petrol engine	u	LS	Free	-	10%	Rs.500/-per cm3	-	2.5%	18%
8704.51.22	Other, not more than four years old	u	LS	Free	-	10%	Rs.500/-per cm3	-	2.5%	18%
8704.51.23	Other, more than four years old	u	LS	Free	-	10%	Rs.500/-per cm3	-	2.5%	18%
8704.51.31	for vehicles of national subdivision 8704.51.43, not more than four years old	u	-	30%	-	10%	Rs.543,250/-per unit	-	2.5%	18%
8704.51.32	for vehicles of national subdivision 8704.51.44, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.33	for vehicles of national subdivision 8704.51.51, not more than four years old	u	-	30%	-	10%	Rs.543,250/-per unit	-	2.5%	18%
8704.51.34	for vehicles of national subdivision 8704.51.52, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.35	for vehicles of national subdivision 8704.51.63, not more than four years old	u	-	30%	-	10%	Rs.543,250/-per unit	-	2.5%	18%
8704.51.36	for vehicles of national subdivision 8704.51.64, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.37	for vehicles of national subdivision 8704.51.67, not more than four years old	u	-	30%	-	10%	Rs.1,569,450/-per unit	-	2.5%	18%
8704.51.38	for vehicles of national subdivision 8704.51.68, more than four years old	u	LS	30%	-	10%	Rs.2,776,700/-per unit	-	2.5%	18%
8704.51.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.664,000/-per unit	-	2.5%	18%
8704.51.42	Cargo carrying capacity of less than 800kg, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.664,000/-per unit	-	2.5%	18%
8704.51.44	Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.51	Not more than four years old	u	-	30%	-	10%	Rs.664,000/-per unit	-	2.5%	18%
8704.51.52	More than four years old	u	LS	30%	-	10%	Rs.2,173,050/-per unit	-	2.5%	18%
8704.51.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.664,000/-per unit	-	2.5%	18%
8704.51.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.664,000/-per unit	-	2.5%	18%
8704.51.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.51.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	-	30%	-	10%	Rs.1,569,450/-per unit	-	2.5%	18%
8704.51.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old	u	LS	30%	-	10%	Rs.2,776,700/-per unit	-	2.5%	18%
8704.51.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	-	30%	-	10%	Rs.1,569,450/-per unit	-	2.5%	18%
8704.51.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old	u	LS	30%	-	10%	Rs.2,776,700/-per unit	-	2.5%	18%
8704.51.71	Not more than four years old	u	-	30%	-	10%	Rs.2,050/per cm3	-	2.5%	18%
8704.51.72	More than four years old	u	LS	30%	-	10%	Rs.2,050/per cm3	-	2.5%	18%
8704.51.91	Vehicles with separate bodies for cabin and cargo area, not more than four years old	u	-	30%	-	10%	Rs.5,432,650/-per unit	-	2.5%	18%
8704.51.92	Vehicles with separate bodies for cabin and cargo area, more than four years old	u	LS	30%	-	10%	Rs.6,036,300/-per unit	-	2.5%	18%
8704.51.93	Other not more than four years old	u	-	30%	-	10%	Rs.2,050/per cm3	-	2.5%	18%
8704.51.99	Other more than four years old	u	LS	30%	-	10%	Rs.2,050/per cm3	-	2.5%	18%
8704.52	g.v.w. exceeding 5 tonnes :	-	-	-	-	-	-	-	-	-
8704.52.41	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.52.42	More than five years old but not more than ten years old	u	-	Free	-	10%	Rs.1,569,450/-per unit	-	2.5%	18%
8704.52.43	More than ten years old	u	LS	Free	-	10%	Rs.3,259,600/-per unit	-	2.5%	18%
8704.52.51	Not more than five years old	u	-	Free	-	10%	-	-	2.5%	18%
8704.52.52	More than five years old	u	LS	Free	-	10%	Rs.144,850/-per unit	-	2.5%	18%
8704.52.61	Not more than five years old	u	-	Free	-	10%	Rs.1,086,550/-per unit	-	2.5%	18%
8704.52.62	More than five years old but not more than ten years old	u	-	Free	-	10%	Rs.2,776,700/-per unit	-	2.5%	18%
8704.52.63	More than ten years old	u	LS	Free	-	10%	Rs.4,587,600/-per unit	-	2.5%	18%
8704.60	Other with only electric motor for propulsion :	-	-	-	-	-	-	-	-	-
8704.60.10	Electric auto-trishaws not more than five years old	u	-	30%	-	Ex	Rs.18,100/= per kW	-	2.5%	18%
8704.60.20	Electric auto-trishaws more than five years old / Other electric, not more than five years old	u	LS	30%	-	Ex	Rs.18,100/= per kW	-	2.5%	18%
8704.60.31	Capacity of motors not exceeding 50kW	u	-	30%	-	Ex	Rs.18,100/= per kW	-	2.5%	18%
8704.60.32	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	-	30%	-	Ex	Rs.24,100/= per kW	-	2.5%	18%
8704.60.33	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	-	30%	-	Ex	Rs.60,400/= per kW	-	2.5%	18%
8704.60.34	Capacity of motors exceeding 200kW	u	-	30%	-	Ex	Rs.96,600/= per kW	-	2.5%	18%
8704.60.41	Capacity of motors not exceeding 50kW	u	LS	30%	-	Ex	Rs.48,300/= per kW	-	2.5%	18%
8704.60.42	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	LS	30%	-	Ex	Rs.72,400/= per kW	-	2.5%	18%
8704.60.43	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	LS	30%	-	Ex	Rs.108,700/= per kW	-	2.5%	18%
8704.60.44	Capacity of motors exceeding 200kW	u	LS	30%	-	Ex	Rs.144,900/= per kW	-	2.5%	18%
8704.90	Other :	-	-	-	-	-	-	-	-	-
8704.90.10	Not more than five years old	u	-	30%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8704.90.90	Other	u	LS	30%	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
87.05Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
8705.10	Crane lorries :	-	-	-	-	-	-	-	-	-
8705.10.10	Not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.10.20	More than ten years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.20	Mobile drilling derricks :	-	-	-	-	-	-	-	-	-
8705.20.10	Not more than seven years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.20.20	More than seven years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.30	Fire fighting vehicles :	-	-	-	-	-	-	-	-	-
8705.30.10	Not more than seven years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.30.20	More than seven years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.40	Concrete-mixer lorries :	-	-	-	-	-	-	-	-	-
8705.40.10	Not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.40.20	More than ten years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.90	Other :	-	-	-	-	-	-	-	-	-
8705.90.21	Not more than seven years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.90.22	More than seven years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.90.31	Not more than ten years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.90.32	More than ten years old	u	LS	Free	-	10%	-	-	2.5%	18%
8705.90.41	Modified vehicles of heading 87.02, not more than three years old	u	-	Free	-	10%	Rs.5,432,650 per unit	-	2.5%	18%
8705.90.42	Modified vehicles of heading 87.02, more than three years old	u	LS	Free	-	10%	Rs.7,243,550 per unit	-	2.5%	18%
8705.90.43	Modified vehicles of heading 87.03, not more than three years old	u	-	Free	-	10%	Rs.13,300/per cm3	-	2.5%	18%
8705.90.44	Modified vehicles of heading 87.03, more than three years old	u	LS	Free	-	10%	Rs.13,300/per cm3	-	2.5%	18%
8705.90.45	Modified vehicles of heading 87.04, not more than three years old	u	-	Free	-	10%	Rs.5,432,650 per unit	-	2.5%	18%
8705.90.46	Modified vehicles of heading 87.04, more than three years old	u	LS	Free	-	10%	Rs.7,243,550 per unit	-	2.5%	18%
8705.90.47	Other, not more than seven years old	u	-	Free	-	10%	Rs.1,207,250/= per unit	-	2.5%	18%
8705.90.48	Other, more than seven years old / Other, Modified vehicles of heading 87.02, 87.03 and 87.04	u	LS	Free	-	10%	Rs.3,018,150 per unit	-	2.5%	18%
8705.90.51	Modified vehicles of heading 87.02, not more than three years old	u	-	Free	-	10%	Rs.5,432,650 per unit	-	2.5%	18%
8705.90.52	Modified vehicles of heading 87.02, more than three years old	u	LS	Free	-	10%	Rs.7,243,550 per unit	-	2.5%	18%
8705.90.53	Modified vehicles of heading 87.03, not more than three years old	u	-	Free	-	10%	Rs.13,300/per cm3	-	2.5%	18%
8705.90.54	Modified vehicles of heading 87.03, more than three years old	u	LS	Free	-	10%	Rs.13,300/per cm3	-	2.5%	18%
8705.90.55	Modified vehicles of heading 87.04, not more than three years old	u	-	Free	-	10%	Rs.5,432,650 per unit	-	2.5%	18%
8705.90.56	Modified vehicles of heading 87.04, more than three years old	u	LS	Free	-	10%	Rs.7,243,550 per unit	-	2.5%	18%
8705.90.91	g.v.w. not exceeding 4 tonnes, not more than seven years old	u	-	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8705.90.92	g.v.w. not exceeding 4 tonnes, more than seven years old	u	LS	Free	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8705.90.93	g.v.w. exceeding 4 tonnes, not more than seven years old	u	-	Free	-	10%	-	-	2.5%	18%
8705.90.94	g.v.w. exceeding 4 tonnes, more than seven years old	u	LS	Free	-	Ex	-	-	2.5%	18%
87.06Chassis fitted with engines, for the motor vehicles of heading 87.01 to 87.05.
8706.00.10	New chassis fitted with engines for motor vehicles of heading 87.02, for the transport of twenty eight or more passengers including the driver	u	-	Free	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8706.00.20	New chassis fitted with engines for other motor vehicles of heading 87.02	u	-	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8706.00.30	New chassis fitted with engines for motor vehicles of heading 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 with a g.v.w. of 3,000 kg or more	u	-	Free	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8706.00.40	Other new chassis fitted with engines for other motor vehicles	u	-	20%	-	Ex	Rs.2,414,500 per unit	-	2.5%	18%
8706.00.50	Used chassis fitted with engines	u	LS	20% or Rs.400,000 per Unit	-	Ex	Rs.2,414,500 per unit	-	2.5%	18%
87.07Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
8707.10	For the vehicles of heading 87.03 :	-	-	-	-	-	-	-	-	-
8707.10.10	Used vehicle bodies fully equipped with fittings and accessories	u	LS	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.10.20	Other vehicle bodies fully equipped with fittings and accessories	u	LS	20%	-	Ex	Rs.965,800 per unit	-	2.5%	18%
8707.10.30	Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery	u	LS	20%	-	Ex	Rs.1,086,550 per unit	-	2.5%	18%
8707.10.40	Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery	u	LS	20%	-	Ex	Rs.845,100 per unit	-	2.5%	18%
8707.10.50	Rough coated ,bare body frame with /without doors, bonnet and boot lid	u	L	20%	-	Ex	Rs.362,200 per unit	-	2.5%	18%
8707.10.60	Used bare body frame with /without doors, bonnet and boot lid	u	LS	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.10.90	Other	u	L	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.90	Other :	-	-	-	-	-	-	-	-	-
8707.90.10	Bodies and cabs incorporating attachments left over in the process of separating same from the main vehicle by cutting, but not meriting classification elsewhere by virtue of those left over attachments	u	LS	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.90.20	Other, for the motor vehicles of heading 87.02, for the transport of 25 or more persons including the driver	u	-	Free	-	10%	-	-	2.5%	18%
8707.90.30	Other, for the vehicles of sub-heading 8701.20 and the vehicles of heading 87.04, of a G.V.W. exceeding 3,000kg	u	-	Free	-	10%	-	-	2.5%	18%
8707.90.41	Used bodies fully equipped with fittings and accessories	u	LS	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.90.42	Other vehicle bodies fully equipped with fittings and accessories	u	LS	20%	-	Ex	Rs.965,800 per unit	-	2.5%	18%
8707.90.43	Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery	u	LS	20%	-	Ex	Rs.1,086,550 per unit	-	2.5%	18%
8707.90.44	Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery	u	LS	20%	-	Ex	Rs.845,100 per unit	-	2.5%	18%
8707.90.48	Rough coated ,bare body frame with /without doors, bonnet and boot lid	u	LS	20%	-	Ex	Rs.362,200 per unit	-	2.5%	18%
8707.90.49	Used bare body frame with /without doors, bonnet and boot lid	u	LS	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
8707.90.90	Other	u	L	20%	-	Ex	Rs.1,207,250/= per unit	-	2.5%	18%
87.08Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
8708.10	Bumpers and parts thereof	kg	-	20%	-	10%	-	-	2.5%	18%
8708.21	Safety seat belts	kg	-	20%	-	10%	-	-	2.5%	18%
8708.22	Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.29	Other :	-	-	-	-	-	-	-	-	-
8708.29.10	"Cut-portions" of bodies and cabs	kg	LS	20% or Rs.160,000 per cut portion	5% or Rs.40,000 per cut portio n	Ex	Rs.362,200 per unit	-	2.5%	18%
8708.29.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.30	Brakes and servo-brakes; parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.40	Gear boxes and parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.50	Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.70	Road wheels and parts and accessories thereof :	-	-	-	-	-	-	-	-	-
8708.70.10	Rims fitted with tyres, showing signs of wear	kg	LS	20%	5%	Ex	-	-	2.5%	18%
8708.70.20	Other, rims fitted with tyres	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.70.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.80	Suspension systems and parts thereof (including shock-absorbers)	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.91	Radiators and parts thereof :	-	-	-	-	-	-	-	-	-
8708.91.10	Radiators	kg	-	20% or Rs. 3000/- per unit	30% or Rs.3,600 per unit	10%	-	-	2.5%	18%
8708.91.20	Radiator cores	kg	-	20% or Rs. 2500/- per unit	30% or Rs.2,800 per unit	10%	-	-	2.5%	18%
8708.91.90	Other	kg	-	20%	30%	10%	-	-	2.5%	18%
8708.92	Silencers (mufflers) and exhaust pipes; parts thereof	kg	-	20%	10%	10%	-	-	2.5%	18%
8708.93	Clutches and parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.94	Steering wheels, steering columns and steering boxes; parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.95	Safety airbags with inflater system; parts thereof	kg	-	20%	5%	10%	-	-	2.5%	18%
8708.99	Other :	-	-	-	-	-	-	-	-	-
8708.99.10	New chassis not fitted with engines, but with or without fittings for motor vehicles of heading 87.02 and 87.04 with a g.v.w. of 3,000 kg or more	kg	-	Free	-	10%	-	-	2.5%	18%
8708.99.20	Other new chassis not fitted with engines, but with or without fittings	kg	-	20%	10%	10%	-	-	2.5%	18%
8708.99.30	Other used chassis not fitted with engines, but with or without fittings	kg	LS	20%	10%	Ex	-	-	2.5%	18%
8708.99.40	"Cut-portions" of motor vehicles	kg	LS	20% or Rs.290,000 per cut portion	5% or Rs.75,000 per cut portio n	Ex	Rs.362,200 per unit	-	2.5%	18%
8708.99.90	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
87.09Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports, for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles.
8709.11	Electrical	u	-	20%	-	10%	-	-	2.5%	18%
8709.19	Other	u	-	20%	-	10%	-	-	2.5%	18%
8709.90	Parts	kg	-	20%	-	Ex	-	-	2.5%	18%
87.10Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
8710.00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.	u	-	20%	-	10%	-	-	2.5%	18%
87.11Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
8711.10	With internal combustion piston engine of a cylinder capacity not exceeding 50 cc :	-	-	-	-	-	-	-	-	-
8711.10.10	Not more than three years old	u	-	Free	-	Ex	Rs.700/- per cmᶾ	-	2.5%	18%
8711.10.20	More than three years old	u	LS	Free	-	Ex	Rs.120,750 per unit	-	2.5%	18%
8711.20	With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :	-	-	-	-	-	-	-	-	-
8711.20.10	Exceeding 50 cc but not exceeding 200 cc, not more than three years old	u	-	Free	-	Ex	Rs.1,400/- per cmᶾ	-	2.5%	18%
8711.20.20	Exceeding 50 cc but not exceeding 200 cc, more than three years old	u	LS	Free	-	Ex	Rs.362,200 per unit	-	2.5%	18%
8711.20.30	Other, not more than three years old	u	-	Free	-	Ex	Rs.2,050/- per cmᶾ	-	2.5%	18%
8711.20.40	Other, more than three years old	u	LS	Free	-	Ex	Rs.603,650 per unit	-	2.5%	18%
8711.30	With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :	-	-	-	-	-	-	-	-	-
8711.30.10	Exceeding 250 cc but not exceeding 350 cc, not more than three years old	u	-	Free	-	Ex	Rs.2,050/- per cmᶾ	-	2.5%	18%
8711.30.20	Exceeding 250 cc but not exceeding 350 cc, more than three years old	u	LS	Free	-	Ex	Rs.965,800/= per unit	-	2.5%	18%
8711.30.30	Exceeding 350 cc but not exceeding 450 cc, not more than three years old	u	-	Free	-	Ex	Rs.2,750/- per cmᶾ	-	2.5%	18%
8711.30.40	Exceeding 350 cc but not exceeding 450 cc , more than three years old	u	LS	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8711.30.50	Other, not more than three years old	u	-	Free	-	Ex	Rs.2,750/- per cmᶾ	-	2.5%	18%
8711.30.60	Other, more than three years old	u	LS	Free	-	Ex	Rs.1,810,900 per unit	-	2.5%	18%
8711.40	With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :	-	-	-	-	-	-	-	-	-
8711.40.10	Not more than three years old	u	-	Free	-	Ex	Rs.3,500/- per cmᶾ	-	2.5%	18%
8711.40.20	More than three years old	u	LS	Free	-	Ex	Rs.3,018,150 per unit	-	2.5%	18%
8711.50	With internal combustion piston engine of a cylinder capacity exceeding 800 cc :	-	-	-	-	-	-	-	-	-
8711.50.10	Exceeding 800 cc but not exceedig 1000 cc, not more than three years old	u	-	Free	-	Ex	Rs.3,500/- per cmᶾ	-	2.5%	18%
8711.50.20	Exceeding 800 cc but not exceedig 1000 cc , more than three years old	u	LS	Free	-	Ex	Rs.3,621,800per unit	-	2.5%	18%
8711.50.30	Other, not more than three years old	u	-	Free	-	Ex	Rs.4,200/- per cmᶾ	-	2.5%	18%
8711.50.40	Other, more than three years old	u	LS	Free	-	Ex	Rs.4,829,050 per unit	-	2.5%	18%
8711.60	With electric motor for propulsion :	-	-	-	-	-	-	-	-	-
8711.60.10	Not more than three years old	u	LS	Free	-	Ex	Rs.9,050 per kW	-	2.5%	18%
8711.60.20	More than three years old	u	LS	Free	-	Ex	Rs.18,100 per kW	-	2.5%	18%
8711.90	Other	u	-	Free	-	10%	-	-	2.5%	18%
87.12Bicycles and other cycles (including delivery tricycles), not motorised.
8712.00	Bicycles and other cycles (including delivery tricycles), not motorised.	-	-	-	-	-	-	-	-	-
8712.00.10	Delivery tricycles	u	-	30%	-	Ex	-	-	2.5%	18%
8712.00.20	Used bicycle	u	LS	30% or Rs.9,900/= per unit	10% or Rs.2400/= per unit	10%	-	-	2.5%	18%
8712.00.90	Other	u	L	30% or Rs.9,900/= per unit	10% or Rs.2400/= per unit	10%	-	-	2.5%	18%
87.13Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
8713.10	Not mechanically propelled	u	-	Free	-	10%	-	-	-	Ex
8713.90	Other	u	-	Free	-	10%	-	-	-	Ex
87.14Parts and accessories of vehicles of headings 87.11 to 87.13.
8714.10	Of motorcycles (including mopeds) :	-	-	-	-	-	-	-	-	-
8714.10.10	Frames, with or without frount folk	kg	L	Free	-	10%	-	-	2.5%	18%
8714.10.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8714.20.00	Of carriages for disabled persons	kg	-	Free	-	10%	-	-	2.5%	18%
8714.91	Frames and forks, and parts thereof :	-	-	-	-	-	-	-	-	-
8714.91.10	Bicycle frames	kg	-	20%	-	10%	-	-	2.5%	18%
8714.91.20	Front forks	kg	-	20%	-	10%	-	-	2.5%	18%
8714.91.90	Other	kg	-	20%	-	10%	-	-	2.5%	18%
8714.92	Wheel rims and spokes :	-	-	-	-	-	-	-	-	-
8714.92.10	Wheel rims	kg	-	20% or Rs.200/- per Kg	-	10%	-	-	2.5%	18%
8714.92.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
8714.93	Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels	kg	-	Free	-	10%	-	-	2.5%	18%
8714.94	Brakes, including coaster braking hubs and hub brakes, and parts thereof	kg	-	Free	-	10%	-	-	2.5%	18%
8714.95	Saddles	u	-	20%	-	10%	-	-	2.5%	18%
8714.96	Pedals and crank-gear, and parts thereof	kg	-	Free	-	10%	-	-	2.5%	18%
8714.99	Other :	-	-	-	-	-	-	-	-	-
8714.99.10	Mudguards	kg	-	20%	-	10%	-	-	2.5%	18%
8714.99.20	Chain stays	kg	-	20%	-	10%	-	-	2.5%	18%
8714.99.30	Seat stays	kg	-	20%	-	10%	-	-	2.5%	18%
8714.99.91	Bicycle rims or wheels, fitted with new tyres, with or without tubes	kg	-	20%	8%	10%	-	-	2.5%	18%
8714.99.92	Bicycle rims or wheels, fitted with tyres showing signs of wear, with or without tubes	kg	-	20%	8%	10%	-	-	2.5%	18%
8714.99.99	Other	kg	-	20%	5%	10%	-	-	2.5%	18%
87.15Baby carriages and parts thereof.
8715.00	Baby carriages and parts thereof.	kg	-	30%	10%	10%	-	-	2.5%	18%
87.16Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
8716.10	Trailers and semi-trailers of the caravan type, for housing or camping :	-	-	-	-	-	-	-	-	-
8716.10.10	Not more than five years old	u	-	Free	-	Ex	-	-	2.5%	18%
8716.10.20	More than five years old	u	LS	30%	-	10%	-	-	2.5%	18%
8716.20	Self-loading or self-unloading trailers and semi- trailers for agricultural purposes :	-	-	-	-	-	-	-	-	-
8716.20.10	Not more than five years old	u	-	20%	-	10%	-	-	2.5%	18%
8716.20.20	More than five years old	u	LS	20%	-	10%	-	-	2.5%	18%
8716.31	Tanker trailers and tanker semi-trailers :	-	-	-	-	-	-	-	-	-
8716.31.10	Not more than five years old	u	-	20%	-	Ex	-	-	2.5%	18%
8716.31.20	More than five years old	u	LS	20%	-	10%	-	-	2.5%	18%
8716.39	Other :	-	-	-	-	-	-	-	-	-
8716.39.10	Not more than five years old	u	-	20%	5%	Ex	-	-	2.5%	18%
8716.39.20	More than five years old	u	LS	20%	5%	10%	-	-	2.5%	18%
8716.40	Other trailers and semi-trailers :	-	-	-	-	-	-	-	-	-
8716.40.10	Not more than five years old	u	-	20%	-	10%	-	-	2.5%	18%
8716.40.20	More than five years old	u	LS	20%	-	10%	-	-	2.5%	18%
8716.80	Other vehicles :	-	-	-	-	-	-	-	-	-
8716.80.20	Wheelbarrows	u	-	20%	5%	10%	-	-	2.5%	18%
8716.80.30	Other not more than five years old	u	-	20%	-	10%	-	-	2.5%	18%
8716.80.40	Other more than five years old	u	LS	20%	-	Ex	-	-	2.5%	18%
8716.90	Parts :	-	-	-	-	-	-	-	-	-
8716.90.10	For wheelbarrows	kg	-	20%	5%	10%	-	-	2.5%	18%
8716.90.90	Others	kg	-	Free	-	10%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Frequently Asked Questions

What is the import duty on motor cars in Sri Lanka?▾

Motor cars attract 100% Customs Import Duty as the base charge. On top of this, Excise Duty (SPD) is tiered by engine displacement: 0% for sub-1000cc, 50% for 1000–1500cc, 65% for 1500–2000cc, 75% for 2000–3000cc, and 100% for over 3000cc. PAL, SSCL and 18% VAT stack on top, making total duties 300–500% of CIF value for most cars.

What is the import duty on electric vehicles in Sri Lanka?▾

Electric vehicles (EVs) attract 100% Customs Import Duty but have 0% Excise Duty, making them significantly cheaper to import than equivalent petrol vehicles. PAL, SSCL and 18% VAT still apply. Use the Vehicle Import Calculator on tariff.lk for the exact EV duty breakdown.

Can I use the India FTA (ISFTA) to reduce vehicle import duty?▾

India-origin vehicles (manufactured in India) can qualify for significantly reduced Customs Duty under ISFTA. The preferential rate varies by HS code - check the IN column on the specific vehicle HS code page. You must obtain a valid Certificate of Origin (Form ISL) from the Indian manufacturer. Excise Duty and other levies apply at the standard rate regardless of FTA.