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
8704.41.35 for vehicles of national subdivision 8704.41.63,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
New light-duty diesel pickup truckMedium-sized goods delivery van with diesel engineHeavy-duty diesel chassis cab for LCVCompact diesel vehicle for commercial use5,000 kg capacity diesel-powered cargo carrierDiesel-run light truck suitable for urban transportNew diesel-engine goods transport van (G.V.W. < 5 tonnes)Compact diesel-powered delivery vehicle with G.V.W. under 5 tonnesLight commercial diesel cargo carrier up to 5,000 kg capacityNew diesel pickup truck for small business deliveries