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
8704.51.66 Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years ol
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Lightweight commercial pickup trucks (5-tonne GVW)Compact cargo delivery vans (within 5000 kg weight limit)Five-tonne capacity commercial service vehiclesMedium-sized freight pickup trucks (GVW up to 5 tonnes)Micro truck for goods transport, 5-tonne GVW maximumSmall load carrying utility vehicles under 5000 kgFive-tonne GVW light commercial vehicles for cargoLight duty pickup trucks with a maximum weight capacity of 5 tonnesCompact goods transport vans (weight limit: 5000 kg)Small 5-tonne capacity utility lorries for freight