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
8704.51.44 Cargo carrying capacity of 800kg or more, 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 five-tonne capacity pickup trucksLight commercial cargo vans with a 5000 kg weight limitFive-tonne delivery vehicles for freight transportMedium-sized light commercial vehicles, GVW: 5 tonnesFive-tonne capacity load-carrying pickup trucksLightweight commercial vans with a maximum weight of 5000 kgCompact five-tonne cargo transportation trucksMedium-duty, five-tonne GVW commercial vehiclesFive-tonne freight delivery pickup trucksLight commercial vehicles, GVW: 5 tonnes, for cargo transport