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
8702.20.71 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 sedan)Diesel-electric hybrid people carrier (converted from SUV 87.03)Electrified 10-passenger vehicle (formerly sedan 87.03)Modified 10-seater electric-diesel hybrid carConverted 10-seat diesel-electric hybrid van (from SUV 87.03)Electrified people mover (previously sedan 87.03, aged 0-2 years)Diesel-electric minibus (converted from sedan 87.03)10-passenger electric-diesel hybrid car (aged 0-2 years)Electrified conversion for 10-seat transport (from 87.03 sedans)Modified hybrid minivan (10 seats, aged 0-2 years, from SUV or sedan 87.03)