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
8702.10.74 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
Diesel converted minibus from original SUV (87.03)Modified passenger van for 10+ people (aged > 2 years)Aged diesel minivan with seating for over 9 passengersUsed diesel-powered minibus (originally 87.03, aged > 2 years)Diesel 10-seater van conversion from SUV (age > 2 years)Modified diesel minivan, originally a passenger car (aged > 2 years)Aged 10+ person diesel transport vehicle from SUV (87.03)Used diesel minibus with seating for more than 9 people (> 2 years old)Diesel conversion of an SUV into a passenger van for over 10 people (aged > 2 years)Aged, modified minivan for 10+ people with diesel engine (originally 87.03)