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
8704.41.99 Other vehicles 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 trucksMedium-sized delivery vans with a diesel engineDiesel-powered chassis cab light commercial vehicles5,000 kg capacity diesel-powered goods transport vansLight commercial diesel vehicles for cargo transportNew diesel-engine trucks under **5 tonnes** G.V.W.Diesel-powered light-duty transportation vehiclesCompact delivery diesel trucks with a capacity of **5,000 kg**G.V.W. not exceeding **5 tonnes** diesel cargo pickupsLightweight diesel van for goods transport (up to **5,000 kg**)