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
8704.51.51 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 small commercial trucksLightweight delivery vans with 5000 kg capacityFive-tonne gross vehicle weight pickup trucksMedium-sized freight transporting lorries (5 tonnes GVW)Commercial vehicles suitable for goods transport (5 tonnes limit)Compact delivery vans designed for goods with 5000 kg GVWFive-tonne goods transport pickup truck modelLight duty trucks equipped for cargo transport (5 tonnes GVW)Medium five-tonne GVW freight carrying utility vehiclesFive-tonne gross weight, light commercial freight carriers