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
8704.31.68 Other Vehicles, 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 Coil Spring Medium Payload Truck (Over 800 kg)Aged 4+ Tonne Coil Suspension LorryNon-Leaf Spring Front Suspension Over 4 Years Old TruckMedium Load Capacity, Non-Leaf Spring Truck (Age > 4)Torsion Bar Front Suspension Truck (Payload over 800 kg & Age > 4)Older Coil Sprung Medium Payload LorryHeavy Duty Non-Leaf Front Truck (Aged Over 4 Years)Aged Truck with Coil Suspension and 800+ kg PayloadMedium Load Capacity, Age > 4 Years Old, Coil Suspension TruckOver 800 kg Payload Non-Leaf Spring Front Truck (Age > 4)