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
8704.21.65 Other Vehicles, 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 coil suspension diesel cargo vanModern compact independent front pickup truckLight-duty 4x4 van with under-5-tonne GVWCompact independent payload van for goods transportNimble diesel mini truck with low cargo capacityIndependent suspension low-payload work vanModern compact 4x4 pickup under 5 tonnes GVWCompact coil front diesel light-duty vehicleSmall comfort-oriented diesel van (independent front suspension, payload < 800kg)Sleek independent payload truck for urban deliveries