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
8702.30.81 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 10-seater hybrid minivan (originally 87.03)Spark-Ignition Hybrid conversion mini bus (used)10+ person capacity hybrid SUV modificationHybrid minibus derived from a passenger car (87.03)Converted 10-passenger hybrid vehicle (originally SUV)10-seater hybrid minivan post-conversionSpark-Ignition Hybrid 10+ person transport vehicleModified hybrid 10-passenger vehicle (previously car)Upgraded hybrid minibus from passenger car (87.03)Conversion of hybrid SUV to 10+ person capacity bus