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
HS code
8704.51.32 for vehicles of national subdivision 8704.51.44, 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
Small 5-tonne utility trucksMedium capacity cargo pickupsLightweight commercial delivery vansCompact freight transportation trucks (5-tonne GVW)5-tonne payload light delivery vehiclesFive-tonne goods carrier pickup trucksLight commercial 5-tonne capacity trucks5-tonne cargo hauling utility vansMedium-sized freight transport pickups (5-tonne GVW)Five-thousand kg capacity light delivery trucks