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 8704.3 — Other, with only sparkignition internal combustion piston engine:
Subheading 8704.31 — g.v.w. not exceeding 5 tonnes
HS code
8704.31.67 Other Vehicles, Cargo carrying capacity of 800kg or more, not 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
New coil-sprung medium payload light truckTorsion bar front suspension 850 kg payload lorryPetrol-powered non-leaf spring transport vehicle (900 kg)Medium weight, age-limited petrol transport lorryCoil-spring front suspension 4-year-old light truckNew torsion bar light lorry with 850 kg payloadPetrol-powered coil spring transport vehicle (800+ kg)Age-limited petrol transport vehicle (800+ kg payload)4-year-old non-leaf spring medium payload truckTorsion bar front suspension, 4-year-old light lorry