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
8704.43 g.v.w. exceeding 20 tonnes
Common commodities
Heavy hybrid diesel-electric lorries with Gross Vehicle Weight over 20 tonnesHybrid semi-trailer towing tractors (GVW > 20 tonnes)Large capacity hybrid flatbed trucks (> 20t)Heavy duty hybrid tank trucks exceeding 20 tonnes G.V.W.Commercial hybrid vehicles over 20 tonnes G.V.W.High-capacity diesel-electric lorry for goods transport (over 20t)Large hybrid transportation truck with G.V.W. above 20 tonnesHeavy duty diesel-electric hybrid freight vehicle (GVW > 20tonnes)Heavy goods hybrid diesel-electric lorry (exceeding 20 tonnes)Large-scale hybrid transportation truck for cargo (over 20t G.V.W.)
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.43.51 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.52 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.53 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.61 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.62 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.71 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.72 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.43.73 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |