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
8702.90.53 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 van from original passenger carGas-powered minibus derived from SUV (87.03)Electric conversion of a 10+ seater vehicle (originally 87.03)Alternative fuel minibus (10+ seats) built from modified passenger carModified hybrid 10-seater SUV for minibus use10-person electric shuttle crafted from converted passenger carDiesel minibus derived from a 10+ seater vehicle (originally 87.03)Modified 10+ seater vehicle with alternative fuel systemGas-powered 10-seater minibus derived from passenger carModern 10-person electric minibus built from modified passenger car