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
8704.22 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
Common commodities
Diesel medium-weight delivery vanSemi-diesel 7.5-tonne commercial lorryHeavy-duty diesel chassis (10 tonnes)6-tonne diesel goods transport vehicleMedium-duty diesel refrigerated truck12-tonne semi-diesel tipper lorry15-tonne diesel flatbed commercial vehicleDiesel 8.5-tonne box van for cargoHeavy-duty diesel platform truck (10 tonnes)Semi-diesel 9-tonne refrigerated goods carrier
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.22.41 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.42 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.43 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.51 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.52 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.61 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.62 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.22.63 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |