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
8702.30.12 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 hybrid van (originally 87.03)Aged hybrid SUV converted to minibusSpark-Ignition 10+ person transport hybrid vehicle (2+ years old)Modified 2.5 ton hybrid minibus (previously 87.03)12-seater aged hybrid car conversionModified 87.03 Spark-Ignition extended family hybrid vanAged 10+ person capacity hybrid people carrier2-year old plus modified hybrid multi-utility vehicleModded minibus from older hybrid SUV (87.03)Hybrid cargo van transformed into elderly-friendly transportation