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 8702.20 — With both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion
HS code
8702.20.11 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
Modified 10-seater diesel-electric hybrid minivan (originally 87.03)Diesel-electric hybrid SUV converted to 10-passenger vehicle (aged 0-2 years)Electric minibus derived from 87.03 hybrid SUV (within 2 years old)10-seater diesel-electric hybrid van conversion (less than 2 years)Diesel-electric 10-passenger SUV modification (newer than 2 years)Modernized 87.03 hybrid minibus (age 0 to 2 years old)Newly converted diesel-electric 10+ seater vehicle (previously 87.03)Electrified 10-passenger SUV from original 87.03 (aged under 2 years)Modified hybrid minibus derived from 87.03 SUV (recently built)Recently developed diesel-electric 10-seater transport vehicle (originated as 87.03)