Section XVII — Vehicles, aircraft, vessels and associated transport equipment
HS code
87023031
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
Common commodities
Modified Spark-Ignition Hybrid minivan (originally 87.03) for 10+ passengersConversion of Spark-Ignition Hybrid SUV (87.03) to minibus within two yearsTwo-year old Spark-Ignition Hybrid people carrier (previously 87.03)Recent Spark-Ignition Hybrid passenger vehicle converted for 10+ seatingSpark-Ignition Hybrid multi-purpose vehicle (MPV) modified within two yearsTwo year old Spark-Ignition Hybrid minibus based on SUV (87.03)Modified 10-seater Spark-Ignition Hybrid people mover (originally SUV or MPV, 87.03)Spark-Ignition Hybrid transit van converted to minibus in the past two yearsRecent conversion of Spark-Ignition Hybrid saloon car (87.03) for 10+ passengersTwo year old Spark-Ignition Hybrid mini coach (originally passenger car, 87.03)