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
8702.40.32 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) for 10+ peopleElectric minibus converted from SUV (87.03)Battery-electric minivan with seating for 10 or more10-seater electric conversion of a former passenger car (87.03)Modified BEV transport van with capacity for over 9 peopleElectric minibus derived from a 2+2 seat car (87.03) upgradeTen-passenger electric vehicle, formerly an 87.03 modelConverted electric SUV into a minibus (10+ seats, over 2 years old)Electric minivan seating 10 or more, upgraded from an original passenger car (87.03)Modified BEV transport vehicle for 10+ people, age over 2 years (originally 87.03)