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
8704.23.72 More than five years old but less than ten years old
Last Verified Date - 1 October 2026
Common commodities
Heavy-duty diesel dump trucks (20+ tonnes G.V.W., aged 5-10 years)Mid-age semi-trailer tractors (G.V.W. exceeding 20 tonnes, 5 to 10 years old)20+ tonne G.V.W. delivery trucks (aged between 5 and 10 years)Medium aged diesel lorries (5-10 years, G.V.W. above 20 tonnes)Compression-ignition engine loaded truck (G.V.W. exceeding 20 tonnes, aged 5-10 years)Midlife heavy-duty diesel transport vehicles (above 20 tonnes G.V.W., between 5 and 10 years old)Aged 5 to 10 year old 20+ tonne cargo trucks with compression ignition enginesMedium aged commercial goods vehicle (G.V.W. more than 20 tonnes, 5-10 years old)Heavy-duty diesel truck (20 tonnes G.V.W., aged between 5 and 10 years)Midlife, compression-ignition lorry (G.V.W. exceeding 20 tonnes, 5 to 10 years old)