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
8704.21.38 for vehicles of national subdivision 8704.21.68, 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 5-tonne coil suspension diesel pickup truck (age > 4 years)Aged independent front suspension diesel delivery van (payload over 800kg)Medium payload, aged diesel cargo van with coil suspensions (over 4 years old)Four-year-old-plus diesel chassis cab truck with high payload and independent front suspensionOld diesel box truck with independent front suspension and over 800kg payload capacityAged, heavy-duty diesel panel van with coil suspension (payload > 800kg)Four-years-old-plus standard chassis diesel work truck with high payloadUsed, aged diesel cargo vehicle with independent front suspension (over 800kg payload capacity)Old diesel dropside truck with coil suspension (heavy payload and age > 4 years)Aged diesel delivery van with over 800kg payload and independent front suspension (GVW <= 5 tonnes)