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
8702.20.12 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 10-seat hybrid van (originally 87.03)Aged diesel-electric minibus (based on SUV 87.03)Elderly hybrid people carrier (converted from 87.03 sedan)Used 10-passenger electric-diesel conversion vehicleAged diesel-electric hybrid minivan (from 87.03 origin)Modified 2+2 row seater hybrid bus (based on 87.03 SUV)Elderly 10+ person transport hybrid vehicle (converted from 87.03 car)Diesel-electric minibus aged over two years (originally 87.03 SUV)Modified hybrid 10-seater (aged >2 years, originally 87.03 sedan)Second-hand diesel-electric 10+ person transport (converted from 87.03 vehicle)