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
8704.31.32 for vehicles of national subdivision 8704.31.44, 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
Used Medium Payload Petrol Truck (Over 800kg)Aged Petrol Pickup Truck with 800kg+ CapacityPetrol-Powered Four-Year-Old Light Load CarrierGasoline-Fueled Overloaded 4+ Year Old Delivery VanOld Medium Tonnage Petrol Transport LorryAged Medium Weight Gasoline Goods TruckFour-Year-Old Heavy Duty Petrol Delivery VehicleUsed Large Capacity Petrol Cargo Carrier (Over 4 Years)Gasoline Four Tonne Older Load TruckAged 4+ Year Petrol-Powered Medium Tonnage Transport