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
8704.31.52 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 petrol-powered light pickup truck (GVW 5 tonnes)Pre-owned diesel engine tipper truck (under 5 tons)Aged utility vehicle (GVW 5 tonnes, over 4 years)Second-hand cargo van with petrol power unit (GVW <= 5 tons, aged > 4 years)Used petrol box truck (less than 5 tons, more than 4 years old)Old petroleum tanker lorry (GVW 5 tonnes max)Pre-owned delivery van with diesel motor (under 5 tons, aged over 4 years)Second-hand flatbed truck (petrol engine, GVW <= 5 tons, over 4 years)Aged petrol-powered refuse collection vehicle (GVW 5 tonnes or less)Used petroleum transport lorry (under 5 tons, age exceeding 4 years)