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
8702.40.21 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 Electric Maxi Van from 87.03Electric Mini Bus conversion from SUV (87.03)Battery-powered Passenger Van upgraded to 10+ seats (originally 87.03)Electrified People Carrier derived from SUV (87.03)Modified Electric Shuttle Bus from original Passenger Car (87.03)10-Seater BEV Conversion of light commercial vehicle (87.03)Reconditioned Electric Minibus from passenger car (87.03)Electric People Mover derived from a converted Van (originally 87.03)Battery-powered Commuter Bus from upgraded Passenger Car (87.03)Modified Electric Multi-purpose Vehicle from original SUV (87.03)