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
8704.31.35 for vehicles of national subdivision 8704.31.63, 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
Leaf spring petrol trucks with 850kg payload (new)Heavy duty leaf spring front suspension pickup trucksNew leaf spring powered vans with 900kg capacityPetrol-powered light commercial vehicles (leaf spring, 4 years old, 800kg+)Medium sized leaf spring petrol transport trucksLeaf spring powered delivery vans with 850kg carrying capacity (up to 4 years old)New leaf spring suspension cargo trucks with 820kg payload4 year old leaf spring front suspension vehicles with 800kg+ loadPetrol-powered leaf spring light commercial transport vehicle (up to 900kg capacity)Leaf spring petrol powered goods carrier (4 years, over 800kg)