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
8704.52 g.v.w. exceeding 5 tonnes
Common commodities
Heavy Petrol Dump TruckGasoline-Powered Flatbed LorryCommercial Freight Tanker (Petrol)High Capacity Petrol Delivery VehicleGasoline-Fueled Cargo Tractor-TrailerHeavy-Duty Gasoline Tipper TruckPetrol-powered Articulated LorryIndustrial Gasoline Goods CarrierCommercial 5.1 Tonne Plus Petrol TruckOverweight GVW Petrol Cargo Van
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 8704.52.41 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.42 | More than five years old but not more than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.43 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.51 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.52 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.61 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.62 | More than five years old but not more than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 8704.52.63 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |