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
8704.51.43 Cargo carrying capacity of 800kg or more, 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
Five-tonne payload light delivery vanCompact five-tonne capacity pickup truckMedium-sized freight carrier (GVW 5t)Five-thousand kilogram weight limit lorryLight commercial vehicle under 5 tonnes GVWFive-tonne goods transport pickupMid-size delivery truck with 5t GVW limitCompact cargo carrier for loads up to 5tFive-tonne capacity short range commercial vehicleLightweight five-tonne freight transport van