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 8702.90 — Other
HS code
8702.90.12 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 10-seater diesel vanElectrically converted 15-passenger SUVGas-powered minibus derived from an original sedanAlternative fuel-powered 9-seat station wagon (87.03)Modern electric minivan conversion from a family carModified diesel minibus based on a pickup truck12-passenger hybrid vehicle originating from a hatchbackCustomized gasoline minibus derived from a sedanModern electric minibus based on an estate carAlternative fuel conversion 10+ seater vehicle (87.03) age <= 2 years