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
8702.40.12 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 electric passenger van (originally 87.03)Battery-electric minibus from converted SUV (87.03)Elderly electric 10-seater vehicle (87.03 conversion)Aged BEV people carrier (previously 87.03)Modified electric people mover from car (87.03)Two-year old plus electric mini bus (former 87.03)Electric minivan from aged passenger car (87.03)10+ person battery-electric vehicle from converted sedan (87.03)Modified electric transport van, age surpassing 2 years (87.03)Aged BEV 10-seater vehicle from car conversion (87.03)