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
8704.31.38 for vehicles of national subdivision 8704.31.68, 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 Coil Spring Front Truck (Payload over 800 kg)Heavy Duty Four-Year-Old Pickup with Non-Leaf SuspensionAged Light Delivery Truck (800 kg Payload)Four-Year Old Box Truck with Coil Springs and 800+ kg CapacityWorn Four-Year Old Delivery Vehicle (800 kg+ Load Capacity)Old Four-Tonne Truck with Non-Leaf Spring SuspensionAged Four-Year Old Payload Truck (Over 800 kg)Used Heavy Duty Coil Sprung Truck (Above 800 kg Load)4+ Year Old Over 800 kg Capacity Utility Truck with Coil SpringsFour-Year Old Large Payload Truck with Non-Leaf Suspension