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
8702.10.81 Modified Vehicles of heading 87.03
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Modified diesel passenger car transformed into a minibus (10+ seats)Conversion of 87.03 diesel van to 10-seater transportDiesel minivan upgraded for 10+ passengers (originally 87.03)Used 10-seat diesel vehicle from converted SUV (87.03)Reconstructed diesel car seating 10+ people (previously 87.03)Diesel 10-person transport from customized passenger car (87.03)Modified 10-seater bus derived from diesel SUV (87.03)Customized diesel vehicle for 10+ person transport (originally 87.03)Reengineered diesel van accommodating 10+ passengers (previously 87.03)Used minibus made from converted diesel SUV (87.03)