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
8704.21.44 Cargo carrying capacity of 800kg or more, 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 Medium Payload Diesel Pickup Truck (800kg+)Older Commercial Van (GVW <= 5 tonnes)Used Light Lorry (Payload >= 800kg, Age > 4 years)Four-year-old Plus Diesel Powered Delivery VanMedium Weight Old Diesel Pickup Truck (Payload >= 800kg)Pre-owned Heavy Duty Diesel Van (5 tonnes GVW)Aged Light Diesel Lorry with 800kg+ PayloadOlder Medium Capacity Diesel Delivery TruckFour-Year-old Plus Utilitarian Diesel Pickup (800kg+ Load)Pre-owned Heavy Duty Diesel Transport Vehicle (GVW <= 5 tonnes, Payload >= 800kg)