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
8704.23 g.v.w. exceeding 20 tonnes
Common commodities
Heavy duty diesel road tractor for semi-trailers25 tonne capacity diesel delivery truckExtra-heavy goods vehicle (HGV) with compression-ignition engineIndustrial lorry powered by diesel engineOverweight freight transport vehicle for long haulsCommercial diesel truck with G.V.W. exceeding 20 tonnesHeavy-duty articulated lorry with compression-ignition engineLarge capacity diesel tipper truckHigh-capacity diesel flatbed transport vehicleDiesel rig for heavy cargo transportation
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.23.51 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.52 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.53 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.61 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.62 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.71 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.72 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.23.73 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |