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
8704.21.92 Other vehicles with separate bodies for cabin and cargo area, 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 Pickup Truck (Age > 4 years)Older Body-on-Frame Light Commercial VehicleFour Plus Year Old Chassis Cab TruckAging LCV with Separate Body (GVW <= 5 tonnes)Diesel Cargo Truck (Age Over Four Years)Old Diesel Pickup (Body-on-Frame, GVW <= 5 tonnes)Used Light Duty Chassis Cab (Aged More than 4 years)Four Year Old Plus Used LCV with Distinct BodyOlder Diesel Body-on-Frame Cargo VehicleGVW < 5 tonnes: Aging Pickup Truck