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
8702.10.33 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
Modified diesel minibus from 87.03 passenger carDiesel converted 10-seat van for transportAged diesel minivan reconfigured as minibusUsed 10-person diesel minibus (originally 87.03)Diesel engine minibus, aged over two years10+ seater diesel conversion from former passenger carDiesel minibus, modified from an older 87.03 vehicleAged diesel mini-coach (reconfigured from 87.03)Diesel minivan transformed into a minibus (>2 years old)Used, aged, and diesel-powered 10+ seater transport