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
8702.40.61 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 10-seater VanConverted Electric Mini Bus from SUVUsed Electric Passenger Car Converted for 10+ PersonsElectric Minibus derived from 87.03 CarReconditioned 10-Seater BEV Conversion VehicleModified Electric People Mover (originally SUV)Converted 10-seater Electric Passenger CarBattery Electric Minibus from a Modified 87.03 VehicleElectric Mini Coach derived from SUV or CarReconstructed 10-Person BEV Conversion (originally 87.03)