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
8702.30.51 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 Minibus (originally SUV)Converted 10+ person Hybrid VanModernized 87.03 Spark-Ignition Hybrid Mini CoachHybrid Minivan converted for 10+ passengers (age <=2 years)Modified 87.03 Hybrid People Mover (aged less than or equal to 2 years)Spark-Ignition Hybrid Minibus (10+ seats, aged between 0 and 2 years)Converted Spark-Ignition Hybrid 10-Seater87.03 Spark-Ignition Hybrid 10-person Transport Vehicle (less than 2 years old)Modified Spark-Ignition Hybrid Minibus (aged under 2 years)Newly converted 10+ person Spark-Ignition Hybrid Vehicle