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
8704.51.62 Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 80
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Small 5-tonne cargo pickup trucksLight commercial delivery vans (5t GVW)Five-tonne capacity flatbed trucksMedium-sized freight pickups (max 5t GVW)Industrial 5 tonne payload pickup vehiclesLight duty 5000kg GVW goods transport vansCompact 5 tonne lorries for cargoFive-tonne capacity stepside pickupsMedium weight 5t delivery trucksHeavy duty 5 tonne payload pickup trucks (light commercial)