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
8702.40.81 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 passenger car converted to minivan (10+ seats)Electric SUV transformed into minibus (seats 10+)Battery-powered van reconfigured for 10+ person transportUsed electric vehicle adapted as 10-seater minibusModified BEV for 10+ passengers (originally 87.03)Reconfigured electric minivan with 10+ seating capacityBattery electric SUV converted to accommodate 10+ peopleElectric people carrier derived from van (10+ seats)Modified BEV for transport of 10 or more persons (previously 87.03)Reengineered electric vehicle as a minibus seating 10+