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
8702.90.21 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 passenger van converted to minibusSUV transformed into 10-seater transportAlternative fuel powered minivanConversion of standard SUV for 10+ passengersReconfigured 87.03 vehicle for 10 peopleModern minibus built from converted passenger carAdapted 87.03 vehicle with seating for over nineTransformed 10-seater vehicle, originally an SUVConversion of people carrier to minibus using alternative power sourceModified multi-passenger vehicle from original 87.03 SUV