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
8704.31.72 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 Truck (G.V.W. 5 tonnes) - Aged Over 4 YearsFour-Year-Old Plus Petrol Van with G.V.W. 5 TonnesPre-owned Petrol Lorry, Age More Than Four Years, 5 Tonne CapacityAged Light Truck (G.V.W. 5 tonnes) with Petrol Engine - Over 4 Years OldFour-Year-Old and Above N.E.S. Petrol Van (G.V.W. 5 tonnes)Petrol Light Truck (G.V.W. 5 tonnes), Age Surpassing Four YearsUsed Light Petrol Lorry, G.V.W. 5 Tonnes, Over Four-Year-OldFour Years Old Plus Petrol Van, G.V.W. Up to 5 Tonnes - Residual ClassificationPre-owned Five-Tonne Petrol Truck, Age Over Four YearsAged Petrol Light Van (G.V.W. 5 tonnes) - More Than Four Years Old