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
8702.30.79 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 (5+ yrs old)Refurbished Spark-Ignition Hybrid Tourist Coach (over 5 years)Second-hand Elderly Spark-Ignition Hybrid Double Decker BusPre-owned Spark-Ignition Hybrid School Bus (more than 5 years)Veteran Spark-Ignition Hybrid Intercity Coach (over half a decade)Old Spark-Ignition Hybrid Motorized Shuttle Bus (above 5 yrs)Reconditioned Gasoline Hybrid Express Coach (over 5 years old)Pre-loved Spark-Ignition Hybrid Sightseeing Tour Bus (more than 5 yrs)Older Spark-Ignition Hybrid Motorized Transportation Vehicle for More Than Ten PersonsVintage Spark-Ignition Hybrid Public Bus (over 5 years old)