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
8702.40.51 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 minivan derived from 87.03Battery-electric SUV converted into a 10+ seaterElectric minibus built from a 2-year-old 87.03 vehicleTen-seater BEV derived from an old 87.03 passenger carTwo-year-old electric van transformed into a passenger vehicle for more than nine87.03-based electric people mover, aged 2 years or less10+ seater Battery Electric Vehicle (BEV) originating from an old passenger car (87.03)Recent conversion of electric SUV into a 10-seat vehicleTwo-year-old electric people carrier from a passenger car (87.03)Modified 87.03 electric vehicle for more than nine passengers, aged two years or under