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
8704.31.71 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
Petrol-powered light van (G.V.W. up to 5 tonnes), aged 0-4 yearsNew petrol pickup truck, G.V.W. 5 tonnes maximumFour-year-old petrol delivery van, G.V.W. under 5 tonnesN.E.S. petrol utility vehicle, age 0-4 years, G.V.W. up to 5 tonnesPetrol passenger van (people mover), aged 0-4 years, capacity < 5 tonnesLight petrol cargo van, age restriction 0-4 years, G.V.W. 5 tonnes or lessPetrol four-door truck, age range: 0-4 years, G.V.W. not exceeding 5 tonnesNew petrol panel van, aged 0-4 years, maximum G.V.W. of 5 tonnesFour-year-old petrol box van, G.V.W. less than or equal to 5 tonnesPetrol work van (tradesman's vehicle), age limitation: 0-4 years, G.V.W. up to 5 tonnes