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
8702.40.41 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 electric vanElectric SUV converted to minibusBattery-electric minivan derived from 87.03Used 10+ person electric vehicle conversionModified BEV passenger car for multiple passengersElectrified minibus derived from a SUV (87.03)Upgraded 10-seater electric people moverConverted electric van with capacity for 10 or moreBEV minibus originating from an 87.03 passenger carElectrified transportation for 10+ passengers (ex-SUV)