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
8702.20.52 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-seater diesel-electric hybrid van (originally 87.03)Aged diesel-electric hybrid minivan (converted from SUV, originally 87.03)Diesel-electric conversion 10+ seater minibus (formerly passenger car, 87.03)Modified 10-passenger diesel-electric hybrid SUV (aged more than 2 years)Aged 10+ person diesel-electric hybrid transport vehicle (originally SUV, 87.03)Diesel-electric minibus with seating for 10 or more (converted from passenger car, aged > 2 years)Modified 10+ person diesel-electric hybrid carriage (formerly luxury vehicle, 87.03)Aged diesel-electric conversion minivan (seats 10 or more, originally SUV, 87.03)Diesel-electric transportation for 10+ passengers (converted from 87.03 vehicle, aged > 2 years)Modified 10-seater diesel-electric hybrid people mover (aged more than 2 years)