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
8704.21.34 for vehicles of national subdivision 8704.21.52, 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 Light Diesel Cargo Truck (GVW <= 5 Tonnes, Age > 4 Years)Pre-owned Medium Diesel Goods Vehicle (Age > 4 Years, GVW <= 5 Tonnes)Four-Year-Old-Plus Used Delivery Truck (Diesel, GVW <= 5 Tonnes)Used Over-the-Road Diesel Box Truck (GVW <= 5 Tonnes, Age > 4 Years)Second-Hand Lightweight Diesel Freight Vehicle (Age > 4 Years, GVW <= 5 Tonnes)Pre-owned Diesel Dump Truck (GVW <= 5 Tonnes, Age > 4 Years)Used Four-Year-Old Diesel Flatbed Truck (GVW <= 5 Tonnes)Second-hand Four-Year-Old Diesel Refrigerated Transport Vehicle (GVW <= 5 Tonnes)Pre-owned Lightweight Diesel Garbage Truck (Age > 4 Years, GVW <= 5 Tonnes)Four-Year-Old Plus Used Diesel Cement Mixer (GVW <= 5 Tonnes)