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
8704.31.66 Other Vehicles, 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 coil spring light van (5 tonnes GVW), under 800 kg payloadAged coil spring cargo pickup truck (<800 kg capacity)Four-year-old coil spring delivery vehicle (5 tonnes, <800 kg)Used, aged light commercial vehicle with coil suspension (<800 kg load)Worn coil spring utility van (5 tonnes GVW, <800 kg payload)Aged coil spring work truck (5 tonnes, cargo capacity under 800 kg)Four-year-old coil spring light freight vehicle (<800 kg load)Second-hand coil suspension light commercial van (5 tonnes, <800 kg)Worn and aged coil spring delivery truck (less than 800 kg capacity)Used, older coil spring cargo transport vehicle (5 tonnes GVW, <800 kg load)