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
8704.21.33 for vehicles of national subdivision 8704.21.51, 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
Light diesel truck (age 3 years, GVW 5 tonnes)New diesel delivery van (4 years old, max GVW 5 tonnes)Used diesel box van (2-year-old model, under 5 tonnes GVW)Compact diesel cargo truck (under 5 tonnes GVW, aged 3 years)Medium diesel goods vehicle (age 4 years, weight capacity 5 tonnes)Diesel flatbed pickup (GVW 5 tonnes, less than 4 years old)New diesel refuse truck (4 year-old model, max GVW 5 tonnes)Small diesel goods carrier (3 years old, under 5 tonnes weight capacity)Light duty diesel van (aged 2 years, GVW 5 tonnes)Diesel cargo vehicle (age 1 year, 5 tonne maximum GVW)