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 8702.20 — With both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion
HS code
8702.20.21 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 diesel-electric hybrid minivan (originally 87.03)Used 10-seater diesel-electric hybrid SUVDiesel-electric converted passenger car for 10+ persons (used)New diesel-electric hybrid minibus derived from SUV (87.03)Modified hybrid people mover with seating for more than 10Diesel-electric converted 10-person transport vehicle (previously SUV)Electric-diesel minivan conversion for 10+ passenger capacityUsed diesel-electric minibus derived from passenger car (87.03)Modified 10-seater hybrid vehicle with diesel-electric powertrainConverted diesel-electric 10-person transport van (originally SUV)