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
8702.30.32 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-seat hybrid minivan (originally 87.03)Aged hybrid SUV converted to minibusUsed 10+ person hybrid vehicle (modified from 87.03)Spark-Ignition 10-seater hybrid bus (aged more than 2 years)Hybrid people carrier, modified from an 87.03 sedan, aged >2 yrsModified 10+ seater hybrid LUV (originally 87.03)Aged minibus, modified spark-ignition hybrid van (87.03)Spark-Ignition 10+ person hybrid vehicle (aged over 2 years, converted from sedan 87.03)Used 10-seat hybrid MUV (modified from 87.03, aged > 2 yrs)Modified spark-ignition hybrid bus (10 seats, aged more than two years)