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
8702.90.13 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 10-seat minivan from original SUVAlternative fuel powered school bus (originally 87.03)Retrofitted 10-passenger van with electric propulsionUsed 10+ seater transport vehicle converted from an SUVModded minibus derived from a two-year-old pickup truck12-seat passenger van after conversion of an older SUVConversion of 9-seat people carrier from original 87.03 sedanRetrofitted 15-passenger bus using alternative fuel (originally 87.03)Modified 10+ seater vehicle from aged sports utility carUsed minibus derived from a two-year-old passenger car