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
8704.21.37 for vehicles of national subdivision 8704.21.67, 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
Standard chassis 5-tonne diesel light truckMedium payload independent suspension diesel van (age 0-4)High capacity coil suspension 5-tonne delivery truckModern 800kg+ payload coil/independent front suspension diesel vehicleAge-limited 800kg+ diesel work truckFour-year-old high payload coil suspension diesel transportNew 5-tonne diesel van with independent front suspensionMedium duty coil suspension diesel truck (payload > 800kg)Modern diesel vehicle with payload above 800kg and coil/independent suspension4-year-old high-capacity coil or independent front suspension diesel goods carrier