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
8702.30.72 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-seat hybrid minivan (originally 87.03)Conversion of 10+ seater electric SUV to hybrid bus (87.03)Aged hybrid people carrier (previously 87.03)Two-year-old plus hybrid minibus upgraded (originally passenger car 87.03)Used 10-seater hybrid vehicle from 87.03 categoryHybrid minivan conversion for 10+ passengers from 87.03 vehiclesModified aged hybrid 10-person transport (originally 87.03)Second-hand 10-seat hybrid vehicle from 87.03 categoryElderly 10-passenger hybrid car conversion (87.03 to minibus)Upgraded aged hybrid multi-person transport (originally 87.03)