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
8704.21.71 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)Four-year-old Medium Commercial Vehicle (Diesel Engine, GVW <= 5 tonnes)New Diesel Powered Goods Transport Van (GVW not exceeding 5 tonnes)Fresh Diesel Cargo Carrier Truck (4 years old, Max GVW 5 tonnes)Modern Diesel LCV (Less than or equal to 5 tonnes GVW)New Four-year-old Diesel Goods Transporter Van (Max GVW 5 tonnes)Recent Light Commercial Vehicle (Diesel Engine, Max GVW 5 tonnes)New Diesel Cargo Truck (GVW <= 5 tonnes, Age <= 4 years)Four-Year-Old Medium Diesel Van (Max GVW 5 tonnes)Recent Goods Transport Diesel LCV (Max GVW 5 tonnes)