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
8704.21.93 Other vehicles 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
Modern integrated cargo van (GVW ≤ 5 tonnes)New panel truck for goods transport (GVW ≤ 5 tonnes)New diesel delivery vehicle with unitary body (GVW ≤ 5 tonnes, Age ≤ 4 years)Fresh box van under 5-tonne GVW (Age ≤ 4 years)Recent panel wagon for goods transport (GVW ≤ 5 tonnes, Age ≤ 4 years)New integrated body delivery vehicle (GVW ≤ 5 tonnes, Age ≤ 4 years)Modern diesel van for goods transport (Integrated body, GVW ≤ 5 tonnes, Age ≤ 4 years)New light commercial box van (GVW ≤ 5 tonnes, Age ≤ 4 years)Fresh integrated delivery vehicle under 5-tonne GVW (Age ≤ 4 years)Recent unitary body cargo van (GVW ≤ 5 tonnes, Age ≤ 4 years)