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
8704.21.51 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
Recent Diesel Light Delivery Truck (GVW <= 5 tonnes)New Age Commercial Vehicle (Diesel, GVW <= 5 tonnes, 4 years old)Four-Year-Old Diesel LCV with GVW not exceeding 5 tonnesModern Diesel Multi-Purpose Van (GVW <= 5 tonnes)New Generation Small Diesel Cargo Truck (GVW <= 5 tonnes, Age 0-4 years)Recent Four-Wheeler Diesel Goods Transporter (GVW <= 5 tonnes)Fresh Diesel Mini-Truck (Light Load Carrier, GVW <= 5 tonnes)New Small Diesel Box Truck (Load Capacity: Up to 5 tonnes, Age 0-4 years)Current Model Lightweight Diesel Goods Vehicle (GVW <= 5 tonnes)New Age Light Diesel Cargo Carrier (GVW <= 5 tonnes)