← All chapters

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

8704.42 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

Common commodities
Heavy-duty hybrid diesel semi-truckMedium-range electric-diesel delivery vanHybrid lorry with GVW between 5-20 tonnesElectric-diesel dual power distribution truckHeavy-duty hybrid commercial cargo vehicleMedium-weight diesel-electric refuse collection truckHybrid electric-diesel flatbed truck for goods transportDiesel-electric hybrid refrigerated cargo carrierHeavy-duty hybrid dump truck with electric motorMedium-duty hybrid articulated lorry

HS codes

CodeDescriptionTaxes
8704.42.41Not more than five years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.42More than five years old but less than ten years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.43More than ten years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.51Not more than five years oldCustoms TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.52More than five years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.61Not more than five years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.62More than five years old but less than ten years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL
8704.42.63More than ten years oldCustoms TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL