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
8702.20.31 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 hybrid minivan (originally 87.03 diesel sedan)Diesel-electric converted 7-seat hybrid SUV (from 87.03)Hybrid minibus derived from 87.03 electric carElectrified 12-passenger van from a previous 87.03 modelModified diesel-electric hybrid people mover based on 87.03 sedan10+ seater hybrid minivan evolved from an 87.03 hatchbackDiesel-Electric conversion for 9-seat SUV (previously 87.03)Hybrid minibus derived from a 2-year old electric sedan (87.03)Modified 10+ person diesel-electric hybrid van (from an 87.03 station wagon)Electrified 8-seater people carrier converted from an 87.03 estate car