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
8704.31.44 Cargo carrying capacity of 800kg or more, 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 Medium Payload Petrol Pickup Truck (800 kg+)Elderly Four-Year-Old Large Payload Petrol LorryPre-Owned High Capacity Petrol Cargo Carrier TruckPetrol Powered, Over-4-Years-Old Light Load Vehicle (800 kg+)Vintage Four-Year-Old Medium Weight Petrol HaulerPre-used, Aged Truck with 800 kg+ Payload and Petrol EngineLarge Payload Pre-owned Petrol Transporter Over 4 Years OldElderly Four-Year-Old Heavy Duty Petrol Pickup (800 kg+)Pre-used Medium Capacity Petrol Transport Vehicle (Over 4 years, 800 kg+)Four-Year-Old Large Payload Petrol Lorries with 800 kg+ Capacity