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
8702.30.41 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 10-seater Spark-Ignition Hybrid vanConverted Spark-Ignition Hybrid SUV for 10+ passengersUsed Spark-Ignition Hybrid minibus conversion vehicleNew Spark-Ignition Hybrid mini bus after conversion10-seater Spark-Ignition Hybrid bus post-modificationConverted Spark-Ignition Hybrid people carrierSpark-Ignition Hybrid minivan for 10+ passengers (modified)Used Spark-Ignition Hybrid transit van converted to minibusModified Spark-Ignition Hybrid passenger car for 10+ personsSpark-Ignition Hybrid 10-seater vehicle post-conversion