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
8702.10.53 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 10-seater minivan (originally 87.03)Modified 10-passenger SUV for transportation (age <= 2 years)New diesel minibus derived from passenger car (87.03, age <= 2 years)Diesel minibus based on 87.03 vehicle (≤ 2 years old)10-seater diesel transport van from passenger car (87.03, aged ≤ 2 years)New minivan conversion for 10+ passengers (diesel, age <= 2 years)Diesel minibus derived from a 2-year old passenger carModified 10+ seater diesel transport vehicle (87.03, aged < 36 months)Newly modified diesel minivan for 10 persons (< 2 years old)Diesel minibus conversion from passenger vehicle (≤ 24 months)