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
8704.31.33 for vehicles of national subdivision 8704.31.51, 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
New petrol van with a G.V.W. up to 5 tonnesFour-year-old petrol light truckPetrol delivery van under 5 tons (new)New four-year-old pickup truck (petrol)Light petrol cargo van (age 0-4 years)New petrol work van (G.V.W. up to 5 tonnes)Four-year-old petrol panel vanPetrol-powered small delivery vehicle (new, G.V.W. up to 5 tons)New four-year-old minivan (petrol power)Four-year-old petrol box truck (G.V.W. below 5 tonnes)