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
8704.31.34 for vehicles of national subdivision 8704.31.52, 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 petrol-powered light truck (G.V.W. up to 5 tonnes), aged over 4 yearsFour-year-old petrol van with G.V.W. under 5 tonnesPre-owned petrol lorry (<5t), more than 4 years oldAged 4+ light duty petrol transport vehicle (G.V.W. < 5ton)Petrol-driven 5t van, aged beyond 4 years4+ year old pickup truck powered by petrol (G.V.W. < 5 tonnes)Preowned 4x4 petrol utility vehicle, aged more than 4 yearsFour-year plus petrol cargo van with G.V.W. under 5tPetrol-powered box truck (<5t), aged beyond 4 yearsG.V.W. < 5 tonnes, aged 4+ years old petrol panel van