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
8702.30.61 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 Hybrid Passenger Van (originally 87.03)Converted Spark-Ignition Hybrid Minibus (15 seater)Used 87.03 Spark-Ignition Hybrid Mini CoachCustomized Spark-Ignition Hybrid Multi-Purpose VehicleModified Hybrid SUV (originally 87.03) converted for 10+ passengersSpark-Ignition Hybrid Minibus with seat capacity extensionUpgraded 87.03 Spark-Ignition Hybrid Commuter BusConverted 12 seater Spark-Ignition Hybrid Shuttle BusModified Spark-Ignition Hybrid Tourist Minibus (originally 87.03)Re-purposed 87.03 Spark-Ignition Hybrid School Bus