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
8704.31.92 Vehicles with separate bodies for cabin and cargo area, 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 Single Cab Pickup Truck (Age: over 4 years)Older Double Cab Petrol Chassis CabFour-years-old Petrol Cargo PickupWorn Petrol Workhorse with Separate Cabin (age > 4 yrs)4+ Year Old Diesel-Swapped Petrol Pickup TruckVintage Petrol Powered Chassis Cab Truck (aged 5+ years)Aged Four-year-old Diesel Pickup TruckWeathered Separate Cabin Cargo Pickup (Over 4 Years Old)Older Petrol-driven Double Cab Load Carrier (>4 yrs old)Four-plus Year Old Petrol Utility Truck with Distinct Cab