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
8704.31.41 Cargo carrying capacity of less than 800kg, 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
Small Payload Petrol Pickup Truck (0-4 years)Light Utility Vehicle with Capacity under 800 kgPetrol Powered Mini Cargo Van (New, up to 4 years)Four-Year-Old Light Duty Petrol Pickup TruckCompact Petrol Delivery Van (Payload less than 800 kg)Light Duty Petrol-Powered Small Truck (Age 0-4)Petrol Four-Tonne Cargo Carrier (New, under 4 years)New Petrol Powered Compact Utility Vehicle (Under 800 kg payload)Four-Year-Old Lightweight Petrol Delivery VanPetrol-Powered Mini Truck with Less Than 800 kg Capacity