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
8704.51.92 Vehicles with separate bodies for cabin and cargo area, 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 for freight transport (5t)Five-thousand kilogram weight limit pickup trucksMedium-sized 5 tonne GVW cargo vehiclesFive-ton lorry designed for goods transportationFreight-focused 5 tonne GVW commercial vansCompact delivery trucks with a weight limit of 5 tonnesLight commercial pickup trucks limited to 5 tonnesFive-tonne capacity cargo carrier vehiclesMedium freight transport van with 5t GVW limit