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
8704.21.42 Cargo carrying capacity of less than 800kg , 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 Small Diesel Delivery Van (Age > 4 Years)Older Light Payload Truck (GVW <= 5 tonnes)Aging Mini Delivery Vehicle (Payload < 800kg, Age > 4 Years)Pre-owned Compact Diesel Cargo CarrierFour-Year-Old Light Duty Utility VehicleSmall Used Diesel Utility Truck (GVW <= 5 tonnes)Second Hand Mini Truck with Low PayloadPre-owned Diesel Delivery Van for Goods Transportation (Payload < 800kg, Age > 4 Years)Older Compact Diesel Cargo Carrier (Payload < 800kg, GVW <= 5 tonnes)Used Lightweight Diesel Delivery Vehicle (Age > 4 Years)