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
8704.51.65 Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years
Applicable taxes: Customs TaxCID, ExciseXID, PAL, SSCL, SurchargeSUR, VAT, Vehicle Entitlement LevyVEL
Last Verified Date - 1 October 2026
Common commodities
Five-tonne capacity commercial pickup trucksLightweight delivery vans (5-ton GVW)Compact cargo transport vehicles (<5 tonnes)Small freight trucks with a 5000 kg limitMedium-duty, five-tonne capacity delivery vansFive-tonne payload pickup truck modelsLight commercial vehicles under 5-ton GVWMini freight trucks suitable for loads up to 5 tonnesCompact cargo transport lorries (maximum 5 tonnes)Five-tonne goods transportation pickup vehicles