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
8704.31.36 for vehicles of national subdivision 8704.31.64, 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 Leaf Spring Front Suspension Light Truck (Payload 850kg)Heavy Payload Over Four-Year-Old Leaf Spring TruckAged Leaf Spring Pickup Truck with 800kg CapacityWorn 4+ Year Old Light Truck with Petrol Engine and 800kg PayloadLeaf Spring Lorry (Payload 900kg) - More Than Four Years Old4.5 Tonne Petrol Leaf Spring Utility Vehicle Over 4 YearsEight Hundred Kilogram Capacity Leaf Spring Truck (Aged More Than Four Years)Used Petrol-Powered Heavy Load Carrier with Front Leaf Springs (Over 4 Years Old)Leaf Spring Petrol Delivery Van (800kg+ Payload, Age: Over 4 Years)Older Leaf Spring Front Suspension Truck with 850kg Cargo Capacity