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
8702.90.74 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 van powered by solar energyElectric minibus derived from SUV (87.03)Gas-powered converted passenger car for 12 peopleModified diesel minibus based on a station wagon (87.03)15-seater electric vehicle originating from a van (87.03)Modified hybrid minibus with seating for more than 9 passengersBi-fuel minibus derived from a luxury sedan (87.03)Modified compressed natural gas minibus with 11 seatsElectrically converted 14-seater minivan (originally 87.03)Modified electric minibus, aged over 2 years, based on an estate car (87.03)