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 8702.40 — With only electric motor for propulsion
HS code
8702.40.11 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 electric van (originally 87.03) for 10+ passengersElectric SUV converted into minibus (age <= 2)Battery-powered 10-seater vehicle from 87.03 upgrade87.03 to 87024011: Electric maxi taxi for multiple faresModern electric mini coach derived from 87.03Converted electric MPV from 87.03 with seating for more than 9BEV minibus built from 87.03 within last 2 years10-seater electric transport vehicle, upgraded from 87.03 within 24 monthsElectric multi-passenger car derived from 87.03, aged less than or equal to 2 years oldModernized electric people carrier originated from 87.03, less than 2 year old