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
8704.31.51 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
Light petrol 5-tonne pickup truck (new model)Compact petrol delivery van under 5 tonnesNew petrol box van up to 5 tonnes GVWPetrol-powered light cargo carrier under 5 tonsFreshly imported petrol utility vehicle (GVW 5 tonnes max)Light petrol step van with capacity below 5 tonnesNew petrol flatbed truck within 5-tonne limitCompact petrol service truck under 5 tonnes GVWNew petrol panel van under 5-tonne weight limitPetrol light truck (age: 0-4 years) up to 5 tons