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 8704 — Motor vehicles for the transport of goods.
National subdivision 8704.2 — Other, with compressionignition internal combustion piston engine (diesel or semidiesel):
Subheading 8704.21 — g.v.w. not exceeding 5 tonnes
HS code
8704.21.31 for vehicles of national subdivision 8704.21.43, not more than four years old
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Medium payload diesel pickup truck (800kg+)Light duty diesel work lorry (over 800kg)Four-year-old diesel payload truck (800kg or more)New diesel cargo lorry with 800kg capacityHeavy duty four-year-old diesel pickup truck4-Year old light load diesel transport vehicle (over 800kg)Four year old medium duty diesel delivery truckNew diesel lorry for over 800 kg payload (4 years or less)Light four-year-old diesel cargo hauler (above 800kg capacity)Diesel vehicle with 800kg+ payload and age less than 5 years