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
HS code
8704.23.62 More than five years old
Last Verified Date - 1 October 2026
Common commodities
Heavy-duty diesel dump truck (GVW exceeding 20 tonnes, >5 years old)Older model semi-trailer tractor with 20+ tonne GVW20+ tonne GVW delivery truck over 5 years oldOlder heavy-duty diesel lorry (GVW exceeding 20 tonnes)Commercial goods vehicle over 5 years old, with 20+ tonne GVW and compression-ignition engineDiesel transport vehicle with 20+ tonne GVW, aged more than 5 yearsOlder model 20+ tonne GVW chassis fitted with cab for goods transportHeavy-duty diesel truck over 5 years old and 20+ tonne GVW (compression-ignition engine)Compression-ignition powered 20+ tonne GVW delivery vehicle, aged more than 5 yearsOlder heavy goods vehicle with 20+ tonne GVW, using diesel compression-ignition engine