Section XVII — Vehicles, aircraft, vessels and associated transport equipment
HS code
87023012
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
Common commodities
Modified 10-seater hybrid van (originally 87.03)Aged hybrid SUV converted to minibusSpark-Ignition 10+ person transport hybrid vehicle (2+ years old)Modified 2.5 ton hybrid minibus (previously 87.03)12-seater aged hybrid car conversionModified 87.03 Spark-Ignition extended family hybrid vanAged 10+ person capacity hybrid people carrier2-year old plus modified hybrid multi-utility vehicleModded minibus from older hybrid SUV (87.03)Hybrid cargo van transformed into elderly-friendly transportation