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 8704.5 — Other, with both sparkignition internal combustion piston engine and electric motor as motors for propulsion
Subheading
8704.51 g.v.w. not exceeding 5 tonnes
Common commodities
Petrol-powered light commercial pickup truckSmall petrol delivery utility vanCompact petrol cargo transport minivanGasoline-driven workhorse utility truckPetroleum-fueled LCV with payload compartmentGas-powered mini goods carrier vehiclePetrol engine-powered delivery pickup truckUtility vehicle for petrol-powered cargo transportCompact petrol-driven goods transportation vanPetrol-fueled light commercial utility vehicle
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.51.11 | Tankers / bowsers with stainless steel tanks for transport of milk, not more than fiv | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.12 | Tankers / bowsers with stainless steel tanks for transport of milk,more than five yea | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.13 | Garbage trucks equipped with waste compacting mechanism, not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.14 | Garbage trucks equipped with waste compacting mechanism, more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.21 | With two-stroke petrol engine | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.22 | Other, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.23 | Other, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.31 | for vehicles of national subdivision 8704.51.43, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.32 | for vehicles of national subdivision 8704.51.44, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.33 | for vehicles of national subdivision 8704.51.51, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.34 | for vehicles of national subdivision 8704.51.52, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.35 | for vehicles of national subdivision 8704.51.63, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.36 | for vehicles of national subdivision 8704.51.64, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.37 | for vehicles of national subdivision 8704.51.67, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.38 | for vehicles of national subdivision 8704.51.68, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.41 | Cargo carrying capacity of less than 800kg, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.42 | Cargo carrying capacity of less than 800kg , more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.43 | Cargo carrying capacity of 800kg or more, not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.44 | Cargo carrying capacity of 800kg or more, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.51 | Not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.52 | More than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.61 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800k | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.62 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 80 | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.63 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.64 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.65 | Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.66 | Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years ol | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.67 | Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years ol | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.68 | Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.71 | Not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.72 | More than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.91 | Vehicles with separate bodies for cabin and cargo area, not more than four years ol | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.92 | Vehicles with separate bodies for cabin and cargo area, more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.93 | Other not more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL | |
| 8704.51.99 | Other more than four years old | Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL |