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
8704.31.99 Other 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 Integrated Cabin Body TruckOlder Enclosed Delivery VehicleFour-Year-Old Light LorryGeneral Purpose Van (GVW up to 5 tonnes, aged >4 years)Aged Over Four Petrol Powered Commercial VanIntegrated Cabin Body Type - Used and More Than Four Years OldOver 4 Years Old General Delivery VehiclePre-Owned Integrated Cargo Truck (GVW up to 5 tonnes)Used Four Year Old Integrated Pickup TruckAged Delivery Van (GVW up to 5 tonnes, more than 4 years old)