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
8702.30.52 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+ person hybrid minivan (originally 87.03)Aged spark-ignition hybrid people carrierUsed 10-seat hybrid SUV conversionHybrid minibus converted from factory 87.03 vehicle (2+ years old)Spark-Ignition aged hybrid multi-passenger vehicleModernized 10-seater spark-ignition hybrid van10-person age-eligible hybrid electric conversionAged spark-ignition 10-seat hybrid utility vehicleUsed 87.03 converted to 10+ seat hybrid shuttle bus (2+ years old)Elderly 10-passenger spark-ignition hybrid transportation vehicle