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
8704.21.32 for vehicles of national subdivision 8704.21.44, 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
Used Medium Payload Diesel Pickup (Age: 5+ Years)Elderly 800kg Plus Capacity Light LorryFour-Year Old Plus Diesel Work TruckDiesel Delivery Van (Age > 4, Load: 800kg or More)Gently Used Medium Payload Diesel LorryPre-owned Heavy Duty Diesel Pickup (Payload >= 800kg)Second-hand Age-Defined Diesel Work Vehicle (Payload >= 800kg)Vintage Diesel Load Carrier (Age > 4, Capacity: 800kg or More)Pre-owned Medium Payload Diesel Truck (Age > 4 Years, GVW <= 5 tonnes)Older Model 800kg Plus Payload Diesel Van