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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 8704.4 — Other, with both compressionignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion

Subheading

8704.41 g.v.w. not exceeding 5 tonnes

Common commodities
Hybrid pickup truck under 5 tonnes GVWDiesel-electric delivery van with 5 tonne limitLight commercial hybrid vehicle (<5t GVW)Electric-diesel cargo van below 5 tonnes5-tonne hybrid utility truckCompact diesel-electric goods carrier (under 5t GVW)Medium duty hybrid delivery van (5t max weight)Diesel-electric box truck under 5000 kgHybrid refrigerated van within 5 tonne limit5-tonne electric-diesel work truck

HS codes

CodeDescriptionTaxes
8704.41.11Tankers/bowsers with stainless steel tanks for transport milk, not more than five yrsCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.12Tankers / bowsers with stainless steel tanks for transport milk,more than five yearsCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.13Garbage trucks equipped with waste compacting mechanism, not more than five years oldCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.14Garbage trucks equipped with waste compacting mechanism, more than five years oldCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.21Not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.22More than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.41.31for vehicles of national subdivision 8704.41.43, not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.32for vehicles of national subdivision 8704.41.44, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.33for vehicles of national subdivision 8704.41.51, not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.34for vehicles of national subdivision 8704.41.52, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.35for vehicles of national subdivision 8704.41.63,not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.36for vehicles of national subdivision 8704.41.64, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.37for vehicles of national subdivision 8704.41.67, not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.38for vehicles of national subdivision 8704.41.68, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.41Cargo carrying capacity of less than 800kg, not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.42Cargo carrying capacity of less than 800kg , more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.43Cargo carrying capacity of 800kg or more, not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.44Cargo carrying capacity of 800kg or more, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.51Not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.52More than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.61Vehicles fitted front sprigs,Cargo carrying capacity of less than 800k not more 4yrsCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.62Vehicles fitted front sprigs,Cargo carrying capacity of less than 800k,morethan 4yrsCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.63Vehicles fitted front leaf sprigs,Cargo carrying capacity of 800kg or more 4 yrs oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.64Vehicles fittedfront leaf sprigs ,Cargo carrying capacity of 800kg or more than4 yrsCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.65Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four yearsCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.66Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years olCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.67Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years olCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.68Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.71Not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.72More than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.91Other vehicles with separate bodies for cabin and cargo area, not more than four yrCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.92Other vehicles with separate bodies for cabin and cargo area, more than four yearsCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.93Other vehicles not more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
8704.41.99Other vehicles more than four years oldCustoms TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL