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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

8705.90.94 g. v. w. exceeding 4 tonnes , more than seven years old

Applicable taxes: Customs TaxCID, Luxury TaxLXT, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Used heavy-duty road sweepers (GVW > 4 tonnes)Aged mobile construction cranes (over 4 tonnes GVW)Older logging transport trucks (GVW exceeding 4 tonnes)Aged heavy-duty concrete mixer vehicles (GVW > 4 tonnes)Used large mobile workshops (more than 7 years old, GVW > 4 tonnes)Second-hand refuse collection lorries (GVW > 4 tonnes and age over 7 years)Aged heavy wreckers with GVW exceeding 4 tonnesOlder high capacity tipper trucks (GVW > 4 tonnes)Used mobile oilfield equipment (age over 7 years, GVW > 4 tonnes)Older large low-loaders for heavy cargo transport (GVW > 4 tonnes)