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
8702.10.54 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 a former 8-seat SUVAged diesel passenger van converted to 10+ seaterDiesel engine minibus derived from a 7-seat van (over 2 years old)10-person transport vehicle derived from an aged diesel SUVModified 87.03 diesel minibus (age > 2 years)Aged diesel conversion for 10+ passenger minivanDiesel minibus constructed from a 9-seater van (over 2 years old)10-person diesel vehicle modified from an older SUVModified aged diesel minibus originating from a former passenger car10+ seater diesel transport vehicle derived from an aged 87.03 SUV