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 8702.40 — With only electric motor for propulsion
HS code
8702.40.72 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 electric minivan from a former passenger car (87.03)Battery-electric converted minibus (originally SUV 87.03)Two-years-old plus BEV-modified people carrier (formerly sedan 87.03)Aged electric multipurpose vehicle from a passenger car (87.03)Second-life electric mini coach derived from passenger car (87.03)Electric van reconfigured to carry more than ten passengers (originally 87.03)Reconditioned electric people mover based on an old passenger car (87.03)BEV minibus conversion of a 2-years-old plus former sedan (87.03)Electric multi-seater vehicle derived from an older passenger car (87.03)Refurbished electric mini-coach transformed from a two-years-old+ passenger car (87.03)