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
HS code
8704.41.34 for vehicles of national subdivision 8704.41.52, 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
New diesel-powered light commercial vehiclesDiesel pickup trucks with goods transport capacityDelivery vans designed for goods transport (up to 5 tonnes)Diesel-driven chassis with cab for light-duty trucksFive metric tonne diesel-powered goods carrierNew diesel vehicle under 5,000 kg G.V.W.Light truck designed for cargo transport (up to 5 tonnes)Diesel-powered goods transportation pickupMedium-sized diesel delivery van (under 5 tonnes)Five tonne capacity new diesel vehicle for goods