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 8702.30 — With both sparkignition internal combustion piston engine and electric motor as motors for propulsion
HS code
8702.30.11 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)Spark-Ignition hybrid 10-person transport minibus (less than 2 years old)Hybrid SUV converted to 10-seater minibus (aged less than 2 years)Modified 10+ seater spark-ignition hybrid people carrierSpark-Ignition hybrid minivan with seating for more than 9 passengers (newer than 2 years)Converted 87.03 hybrid vehicle into 10-person transport (aged under 2 years)Modified 10-seater spark-ignition hybrid passenger carNewly converted 87.03 hybrid for 10+ person transportation (within 2 years)Spark-Ignition hybrid minibus with capacity of more than 9 seats (less than 24 months old)Modified spark-ignition hybrid vehicle suitable for 10 or more passengers (age under 2 years)