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
8702.30.59 Other
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used Gasoline Hybrid City Bus (over 5 years old)Second-hand Spark-Ignition Hybrid Tourist Coach (aged over 5)Refurbished Five-year-old Spark-Ignition Hybrid Double Decker BusOlder Spark-Ignition Hybrid School Bus (over 5 years)Vintage Gasoline Hybrid Intercity Coach (age greater than 5)Five-plus-Year-Old Spark-Ignition Hybrid Shuttle BusRefurbished Spark-Ignition Hybrid Minibus (aged over 5 years)Second-hand Aged Spark-Ignition Hybrid Articulated CoachReconditioned Gasoline Hybrid Charter Bus (more than 5 years old)Five-year-old Used Spark-Ignition Hybrid Multi-Purpose Coach