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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 8704.3 — Other, with only sparkignition internal combustion piston engine:

Subheading 8704.31 — g.v.w. not exceeding 5 tonnes

HS code

8704.31.23 Other, more than four years old

Last Verified Date - 1 October 2026
Common commodities
Used Four-Stroke Petrol Pickup Truck (Age > 4 years)Older Cargo Van with Four-Stroke Engine (GVW <= 5000 kg)Four-Year-Old Light Petrol LorryFour-Stroke Diesel Delivery Van (Over 4 years old, GVW <= 5000 kg)Aged Four-Stroke Petrol Box Truck (GVW up to 5 Tonnes)Used Four-Year-Old Light Cargo Carrier with Four-Stroke EngineFour-Stroke Older Petrol Panel Van (GVW <= 5000 kg)Aged Four-Stroke Diesel Tipper Truck (Up to 5 Tonnes GVW)Older Four-Stroke Petrol Step Van (GVW up to 5000 kg)Four-Year-Old Four-Stroke Engine Utility Vehicle (Load Capacity <= 5 Tonnes)