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
8704.31.42 Cargo carrying capacity of less than 800kg , 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 small payload pickup truck (4+ years old)Light utility vehicle with age over 4 yearsOlder petrol-powered mini truck (<800 kg payload)Aged light cargo van under 800 kgPetrol engine pickup truck over 4 years old (<800 kg payload)Four year old small payload vehicle (<800 kg)Worn utility vehicle with petrol engine and less than 800 kg capacityLight goods transport truck older than 4 years (<800 kg capacity)Petrol-powered pickup under 800 kg, aged more than 4 yearsOld light duty van (<800 kg, 4+ years old)