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
8704.41.92 Other vehicles with separate bodies for cabin and cargo area, more than four years
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 vehiclesCompact delivery vans with diesel enginesLightweight pickup trucks powered by compression-ignitionDiesel van for goods transport with G.V.W. under 5,000 kgMedium-sized diesel truck for cargo transportCompact diesel vehicle for goods deliveryLight-duty diesel chassis cab truckG.V.W.-compliant diesel lorry for goods transportationDiesel-powered pickup truck with up to 5 metric tonnes capacityNew compact diesel van under 5 tonnes G.V.W.