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
8704.51.38 for vehicles of national subdivision 8704.51.68, 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 cargo pickupLightweight commercial delivery vanMedium-sized freight transport truck (5t GVW)Five-tonne utility pickup truckCompact goods transportation vehicle (5t GVW limit)Light commercial 5-tonne truckFive-tonne cargo carrier vanMedium-duty 5-tonne delivery truckFive-tonne capacity pickup vehicleCommercial utility vehicle with 5-tonne weight capacity