Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Subheading
870423
g.v.w. exceeding 20 tonnes
Common commodities
Heavy duty diesel road tractor for semi-trailers25 tonne capacity diesel delivery truckExtra-heavy goods vehicle (HGV) with compression-ignition engineIndustrial lorry powered by diesel engineOverweight freight transport vehicle for long haulsCommercial diesel truck with G.V.W. exceeding 20 tonnesHeavy-duty articulated lorry with compression-ignition engineLarge capacity diesel tipper truckHigh-capacity diesel flatbed transport vehicleDiesel rig for heavy cargo transportation
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 87042351 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042352 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042353 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042361 | Not more than five years old | Customs TaxCID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042362 | More than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042371 | Not more than five years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042372 | More than five years old but less than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL | |
| 87042373 | More than ten years old | Customs TaxCID, ExciseXID, PAL, SSCL, VAT, Vehicle Entitlement LevyVEL |