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
8704.21.72 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 light diesel cargo van (GVW <= 5 tonnes, Age > 4 years)Aged diesel delivery truck (GVW not exceeding 5 tonnes, aged over 4 years)Pre-owned diesel box truck (GVW <= 5 tonnes, more than 4 years old)Older diesel goods carrier vehicle (GVW <= 5 tonnes, aged > 4 years)Used diesel LCV (Light Commercial Vehicle) with GVW not exceeding 5 tonnes and age over 4 yearsPre-owned diesel step van (GVW <= 5 tonnes, over 4 years old)Aged diesel cargo pickup truck (GVW <= 5 tonnes, more than 4 years old)Used diesel panel van (GVW <= 5 tonnes, aged > 4 years)Older diesel freight vehicle (GVW not exceeding 5 tonnes, aged over 4 years)Pre-owned diesel utility truck (GVW <= 5 tonnes, more than 4 years old)