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 8704.51 — g.v.w. not exceeding 5 tonnes
HS code
8704.51.31 for vehicles of national subdivision 8704.51.43, 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
Light Commercial 5-Tonne Pickup TruckCompact Delivery Van with 5 Tonne GVWMedium-Sized Freight Carrier (5 Tonne Weight Limit)Small Load Transport 5-Tonne VehicleFive-Tonne GVW Commercial Utility TruckLight Industrial 5-Tonne Delivery TruckCompact Cargo Carrier with 5 Tonne CapacityFive-Tonne GVW Freight Pickup TruckMedium-Sized Goods Transporter (5 Tonne Max)Commercial Five-Tonne LCV for Transporting Goods