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
8702.90.33 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 former sedanUsed converted 4x4 SUV into minibusAlternatively powered bus chassis (ex-sedan)Second-hand minibus derived from passenger carReconditioned 10+ seat transport vanConverted electric minivan with 87.03 originModified large MPV for 10+ passengersUsed luxury SUV transformed into minibusSecond-hand 10-seat vehicle from sedan conversionReconditioned people carrier (previously passenger car)