Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Heading 8702 — Motor vehicles for the transport of ten or more persons, including the driver.
Subheading 8702.10 — With only compressionignition internal combustion piston engine (diesel or semidiesel)
HS code
8702.10.12 Modified Vehicles of heading 87.03, not more than two years old
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Modified diesel minivan (originally 87.03) for 10+ personsDiesel SUV converted to 10-seaterNewly modified 10-person diesel mini-coachTwo-year old diesel minibus from passenger car conversionRecently converted diesel 10-passenger vehicle (ex-87.03)Diesel-powered 10+ seater vanNewly modified 10-seat diesel people carrierTwo-year old diesel minibus (ex-passenger car conversion)10-person diesel minivan under two years oldModern diesel minibus from passenger car modification