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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 8705 — Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).

Subheading 8705.90 — Other

HS code

8705.90.32 More than ten years old

Applicable taxes: Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
10-year-old mobile radiological unitUsed medical analysis vehicle (over 10 years)Old fire truck (more than decade old)Decade-old wrecking vehicle10+ year old spraying lorryAged soil testing transportVintage analytical laboratory truckOver-a-decade old oil spill recovery unitDecade-plus old geological survey vehicleOlder radiation safety inspection van