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
8702.20.32 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 87.03 diesel-electric hybrid minivanAged hybrid SUV converted to minibusSecond-hand 10+ person hybrid vanElderly diesel-electric 87.03 minibusDiesel-electric hybrid people carrier (aged)Modified diesel-electric 87.03 passenger car for 10+ personsOlder hybrid SUV reconfigured as minibus10-seater aged hybrid van conversionAged diesel-electric hybrid 87.03 busSecond-hand diesel-electric minibus (originally SUV)