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
8702.30.31 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 Spark-Ignition Hybrid minivan (originally 87.03) for 10+ passengersConversion of Spark-Ignition Hybrid SUV (87.03) to minibus within two yearsTwo-year old Spark-Ignition Hybrid people carrier (previously 87.03)Recent Spark-Ignition Hybrid passenger vehicle converted for 10+ seatingSpark-Ignition Hybrid multi-purpose vehicle (MPV) modified within two yearsTwo year old Spark-Ignition Hybrid minibus based on SUV (87.03)Modified 10-seater Spark-Ignition Hybrid people mover (originally SUV or MPV, 87.03)Spark-Ignition Hybrid transit van converted to minibus in the past two yearsRecent conversion of Spark-Ignition Hybrid saloon car (87.03) for 10+ passengersTwo year old Spark-Ignition Hybrid mini coach (originally passenger car, 87.03)