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
8702.40.52 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 maxi-vans from original 87.03 passenger cars (BEV)Aged electric SUV minibuses converted from 87.03 vehiclesElectric people carrier vans derived from 2+ year old 87.03 sedans10-seater electric transport conversion of 87.03 passenger cars (>2yrs)Modernized electric mini-coaches from aged 87.03 passenger vehiclesBattery electric minibus version of 2+ year old 87.03 passenger carsModified electric people movers based on >2 year old 87.03 sedansElectric minivan adaptation from aged 87.03 passenger cars (>2yrs)Conversion of 2+ year old 87.03 sedans to electric multi-passenger vans10 seater electric transport derived from aged 87.03 passenger vehicles