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
8702.20.81 Modified vehicles of heading 87.03
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Modified Hybrid 10-seater Minivan (Originally SUV)Used Diesel-Electric Converted Mini Bus (Previously 87.03 Sedan)New 10-passenger Diesel-Electric Hybrid VanDiesel-Electric Modified 87.03 Passenger Car for 10+ PersonsConverted Electric-Hybrid Minibus from Used SUVModified 10-Seater Diesel-Electric Shuttle Bus (Originally Sedan)Diesel-Electric Hybrid People Mover (Formerly 87.03 Car)Modified 10+ Passenger Electric-Hybrid Vehicle (Previously SUV or Sedan)10-Seater Diesel-Electric Converted Minivan (Originally Luxury Car)Used 10-passenger Diesel-Electric Hybrid Car (Converted from Sedan)