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
8704.31.37 for vehicles of national subdivision 8704.31.67, 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 coil spring front load carrier truck (800kg+)Payload augmented 4-year-old utility vehicleLight delivery truck with non-leaf spring suspension and 800kg capacityFour-year-old cargo hauler with modern coil spring systemUtility truck aged under 4 years, 800kg payload, no leaf springsMedium load carrier (800kg+) with up-to-date coil springsLightweight delivery vehicle with 4-year lifespan and 800kg capacityModern cargo hauler (4 years old or less), non-leaf springs, 800kg payloadFour-year old utility vehicle with enhanced 800kg carrying capacity and coil springsPayload of 800kg+ light truck with coil spring front suspension, under 4 years old