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
8702.40.79 Other
Applicable taxes: Customs TaxCID, ExciseXID, Luxury TaxLXT, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used city bus with seating capacity greater than 10Older double-decker electric coachResidual battery-electric transit vehicleSecond-hand electric touring coachRefurbished standard electric school busVintage electric intercity coachUsed long-range electric people moverPre-owned electric commuter busOlder electric minibus with seating capacity > 10Second-life electric double-decker transit vehicle