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
8704.23.73 More than ten years old
Last Verified Date - 1 October 2026
Common commodities
Heavy-duty diesel dump truck (over 20 tonnes, more than 10 years old)Old semi-trailer tractor (G.V.W. exceeding 20 tonnes)Overweight delivery truck (20+ tonne G.V.W., aged over a decade)Antique 20+ tonne diesel lorry10+ year old heavy freight vehicle with compression-ignition engineOld 20+ tonne diesel transport vehicleDiesel truck (more than 20 tonnes, aged over 10 years)Aged 10+ years commercial goods vehicle (over 20 tonnes G.V.W., uses compression-ignition engine)Heavy-duty freight vehicle (G.V.W. exceeding 20 tonnes, more than a decade old)Old and large diesel transport vehicle (G.V.W. over 20 tonnes)