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
8702.10.13 Modified Vehicles of heading 87.03, 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
Diesel converted minibus from 87.03 SUVModified 10-seater diesel van from passenger carUsed diesel minivan with capacity for 10 or more passengers (aged > 2)Aged diesel-powered 10+ seater vehicle derived from original 87.03 modelDiesel minibus built from older 87.03 passenger carUsed 10-seat diesel van converted from passenger car (aged > 2)Older 87.03 SUV transformed into diesel minibusAged diesel 10+ seater vehicle derived from original 87.03 passenger vehicleDiesel-powered minibus constructed from older 87.03 van (aged > 2)Used diesel 10-seater converted from 87.03 passenger car (over 2 years old)