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
8704.31.65 Other Vehicles, 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
Coil spring light van under 800 kgNew petrol delivery truck under 4 yearsLow payload coil spring mini-truckCompact petrol cargo vehicle with coil suspensionPetrol-powered van with coil springs (age up to 4 years)Light coil sprung cargo vehicle (payload under 800 kg)New age petrol-powered delivery truck (coil suspension)Coil sprung small van under 800 kg loadPetrol-driven cargo vehicle with under 4 year age (coil springs)Compact coil sprung petrol transport vehicle (payload less than 800 kg)