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
8702.40.71 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 from 87.03Conversion of 87.03 electric SUV to minibusBattery-electric minibus aged less than 2 years (originally 87.03)10-seater electric vehicle converted from 87.03 modelAged 0-2 years BEV minibus derived from 87.03 passenger carModified 87.03 electric multi-utility vehicle for 10+ personsTwo-year-old electric minivan upgraded from 87.03 passenger carElectric 10-seater transport based on 87.03 SUV conversionBattery-powered minibus under 2 years old derived from 87.03 sedanModified 87.03 electric people carrier aged 0 to 2 years