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
8704.32 g.v.w. exceeding 5 tonnes
Common commodities
Heavy petrol delivery trucksGasoline articulated lorriesCommercial cargo vehicles over 5 tonnesIndustrial petrol tankers with G.V.W. exceeding 5 tonnesGasoline tipper trucks over 5 tonnesHeavy duty petrol freight carriersLarge capacity gasoline flatbed trucksPetrol box trucks over 5 tonnesIndustrial grade gasoline trucksHeavy load petrol cargo vehicles
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.32.41 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.42 | More than five years old but not more than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.43 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.51 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.52 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.61 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.62 | More than five years old but not more than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.32.63 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |