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
8704.21.99 Other vehicles 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 Integrated Body Delivery Van (Age > 4 Years)Older Panel Truck with Diesel EngineAging Box Van with a Diesel Motor (GVW <= 5 Tonnes)Integrated Cargo Van, Diesel-Powered (More than Four Years Old)Four-year-old-plus Diesel Integrated Delivery VehicleOlder Diesel Panel Wagon for Goods Transport (GVW <= 5 tonnes)Used Integrated Body Delivery Truck with a Diesel Engine (Age > 4 Years)Diesel Motor Van for Cargo (More than Four Years Old, GVW <= 5 tonnes)Older, Used Box Van with a Diesel Motor and GVW <= 5 TonnesDiesel-Powered Integrated Delivery Vehicle (Age > 4 Years, GVW <= 5 tonnes)