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
8704.31.93 Other 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 integrated cabin body trucks (new)Light lorries with enclosed delivery compartmentsPetrol vans under 5 tonnes GVWNew petrol-fueled commercial vansIntegrated cargo body type petrol vehicles (<4 years old)General light goods vehicles with petrol engines (age up to 4 years)New petrol delivery trucks (continuous cabin-cargo area)Petrol-powered integrated van (GVW not exceeding 5 tonnes, age <4 years)Integrated cargo body petrol vans within 4-year age limitRecent petrol lorries with continuous cabin and cargo space (under 5 tonnes GVW)