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
8704.31.91 Vehicles with separate bodies for cabin and cargo area, 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
New single cab petrol pickup truckFresh double cab petrol pickup vehiclePetrol-powered chassis cab up to 5 tonnes GVWNew petrol truck with separable cabin and cargo areaFour year old petrol driven standard pickup truckNew age petrol chassis cab under 5 tonnes GVWPetrol pickup with separate driver/passenger compartmentRecent petrol-powered compact cargo vehicle (5 tonnes)New separable cabin, petrol-driven utility vehicle up to 5 tonnesFour year old petrol chassis cab truck