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
8702.30.71 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 10-seater hybrid minivan (originally 87.03)Converted hybrid SUV for 10+ passengers (less than 2 years old)Electric-hybrid minibus from a sedan (modified within 2 years)Spark-ignition 10-seater hybrid people carrier (age 0-2 years)Modified hybrid passenger vehicle for 10+ persons (newer than 24 months)Hybrid minibus from a saloon car (recently converted and aged under 2 years)10-passenger electric-hybrid vehicle, age less than 2 yearsRecently modified 10-person hybrid SUVSpark-ignition hybrid people mover for 10+ persons, newly convertedModified 87.03 hybrid minivan aged under 24 months