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
8704.21.52 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 Diesel Light Delivery Truck (5 Ton Max Weight)Aging Commercial Vehicle for Goods Transport (GVW 5 Ton Max)Older LCV with Diesel Engine (GVW up to 5 Tonnes)Second-hand Diesel Cargo Carrier (5 Ton GVW Limit)Four-Year-Old Plus Diesel Goods Truck (5 Ton Weight Capacity)Pre-owned Light Diesel Goods Vehicle (GVW not more than 5 tonnes, Age > 4 years)Used Light Cargo Carrier with Diesel Engine (Max GVW: 5 Tonnes & Age over 4 years)Secondhand Diesel Delivery Truck (GVW up to 5 tonnes & aged over 4 years)Pre-loved Goods Transport Vehicle with Diesel Engine (Weight Capacity: 5 tonnes, Age: Over 4 years)Aged Light Cargo Carrier Powered by Diesel (Max GVW: 5 Tonnes & older than 4 years)