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
8702.20.72 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 diesel-electric hybrid minivan (originally 87.03)Aged diesel-electric hybrid SUV converted to minibusDiesel-electric hybrid minibus from 87.03 vehicle conversionUsed 10-seater diesel-electric hybrid minivan (originally 87.03)Modified aging diesel-electric hybrid passenger car to minibusDiesel-electric hybrid minibus from 2+ year old 87.03 vehicleSecond-hand diesel-electric hybrid minibus (modified from 87.03)10-seater aged diesel-electric hybrid vehicle conversionAged diesel-electric hybrid multi-purpose vehicle (MPV) from 87.03Used diesel-electric hybrid minibus, converted from 2+ year old 87.03