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
8704.21.68 Other vehicles, cargo carrying capacity of 800kg or more, more than 4 years old
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Used standard diesel 5-tonne payload pickup truckAged high-capacity independent suspension van (over 800kg)Second-hand diesel work truck with coil springs (payload 800kg+)Older diesel 4WD pickup truck with over 800kg payloadPre-owned large capacity coil sprung goods transport vehicleUsed diesel delivery van with independent front suspension and 800kg+ payloadSecond-hand high-capacity diesel truck (coil spring, age > 4, GVW <= 5 tonnes)Aged diesel pickup with more than 800kg carrying capacityUsed coil sprung goods transport vehicle over 800kg payload and older than 4 yearsSecond-hand large capacity van with independent front suspension (payload >= 800kg, age > 4 years)