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
8704.31.31 for vehicles of national subdivision 8704.31.43, not more than four years old
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Medium Payload Petrol Light Truck (4 years old or newer)New Petrol Powered Pickup Truck with 800kg+ CapacityUsed Four-Year-Old 800kg+ Payload Petrol Pickup TruckPetrol Lorry with 800kg and Above Cargo Weight (4 years old or newer)New Age-Restricted Petrol Delivery Van with High Capacity (Up to 5 tonnes)Four-Year-Old Petrol Truck with Over 800kg Carrying CapacityHigh Payload, New Petrol Light Commercial Vehicle (Under 5 tonnes GVW)New Four-Year-Old Petrol Transport Van with 800kg+ Load CapacityPetrol Multi-Purpose Van with 4 Years or Less Age and 800kg+ Payload CapacityNew Age-Limited Petrol Box Truck (Up to 5 tonnes GVW) with 800kg+ Cargo Capacity