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
8702.90.61 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 10-seater passenger vanAlternative fuel minibus (originally SUV)Conversion bus based on a 10+ seater carModern minivan converted for commercial useLarge 10-seater conversion vehicleModified multi-purpose vehicle for 10 passengersConverted people carrier with alternative power sourceCommercial 10-seater vehicle from SUV conversionAlternative fuel based minibus (originally passenger car)Modified 87.03 vehicle for transporting more than 9 people