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
8704.21.41 Cargo carrying capacity of less than 800kg, 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
Small Diesel Delivery Van (GVW <= 5 tonnes)Light-Duty Utility Vehicle (Payload < 800kg)Mini Truck with Low Payload (<800kg)Compact Diesel Cargo Vehicle (Age <= 4 years)Lightweight Delivery Van (GVW <= 5 tonnes, Payload < 800kg)Small Four-Year-Old Diesel Utility TruckMini Diesel Carrier (Payload under 800kg, Age <= 4 years)Compact Cargo Vehicle with Low Payload (GVW <= 5 tonnes)Small Diesel Lorry (Age <= 4 years, Payload < 800kg)Lightweight Four-Year-Old Delivery Truck (Payload under 800kg)