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
8704.41.38 for vehicles of national subdivision 8704.41.68, 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 vehicle (LCV)Medium-sized diesel pickup truckHeavy-duty diesel delivery vanDiesel chassis with fitted cab for light trucksCompact diesel goods transport vehicleSmall diesel van for cargo5,000 kg capacity diesel utility vehicleLight-duty diesel goods carrierNew diesel-powered cargo pickup truckDiesel-powered delivery lorry with GVW up to 5 tonnes