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
8702.10.32 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
Diesel-converted 9-seat minivan (originally 87.03)Modified 12-passenger diesel SUV (87.03 conversion)New diesel minibus derived from passenger car (87.03)Diesel-powered 10+ seater van converted for transportationRecent diesel minivan with capacity for more than 9 passengersModern 12-seat diesel vehicle derived from SUV (87.03)Newly modified diesel minibus, capacity over 9 seats (87.03)Diesel minibus conversion of passenger car for more than 9 seatsRecent diesel transport van with seating for 10+ passengers (87.03)Newly-modified 10-seat diesel minivan derived from SUV (87.03)