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
8704.51.35 for vehicles of national subdivision 8704.51.63, not 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 pickup truckLight commercial delivery vanMedium-sized cargo transport vehicle (5t GVW)Five-tonne capacity work truckCompact cargo carrier with 5 tonnes GVWFive-tonne freight pickup truckBusiness utility vehicle (5t GVW limit)Light commercial goods transport vehicle (5 tonnes capacity)Five-tonne delivery truckMedium-duty cargo pickup (GVW 5000kg)