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
8702.10.73 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 15-seater passenger vanModified diesel minivan for 10+ peopleDiesel SUV transformed into a minibusNew diesel 10-person shuttle vehicleDiesel minibus (originally SUV or van, 87.03)Newly converted diesel multi-passenger carRecent diesel people carrier (10+ seats)Diesel engine minivan reconfigured for 10+ passengersLatest diesel vehicle adapted for 10+ person transportNew 2-year old diesel minibus (modified from SUV or van, 87.03)