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
8704.21.35 for vehicles of national subdivision 8704.21.63,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
Heavy Duty Light Truck with 800kg+ Payload (Age: 0-4 years)Commercial Chassis Pickup with Leaf Spring Suspension (Payload: 800kg+, Age: 0-4 years, GVW <= 5 tonnes)Four-Year-Old Light Truck with High Payload Capacity (Leaf Springs, Payload >= 800kg)New Leaf Sprung Light Commercial Vehicle (Payload: 800kg+, Max Age: 4 years)Medium Duty Leaf Spring Pickup Truck (800kg+ Payload, Age: 0-4 years)4-Year-Old Heavy Duty Leaf Sprung Chassis Cab Truck (Payload >= 800kg)Leaf Sprung Light Commercial Vehicle with 800kg+ Payload Capacity (Age: 0-4 years)Four Year Old High Payload Leaf Spring Pickup (Payload >= 800kg)Medium Duty Leaf Spring Truck (800kg+ Payload, Age: 0-4 years)New Four-Year-Old Leaf Sprung Light Duty Truck (Payload: 800kg+)