HS HEADING 8704

Vehicles; for the transport of goods

HEADING

8704

CHAPTER

87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

6-digit subheadings (13)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8704.10

Vehicles; dumpers, designed for off-highway use, for transport of goods

8704.21

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a gvw not exceeding 5 tonnes), n.e.c. in item no 8704.1

8704.22

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes), n.e.c. in item no 8704.1

8704.23

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1

8704.31

Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1

8704.32

Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1

8704.41

Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motor as motor for propulsion, unassembled as in section 14, (gvw not exceeding 5000kg), for the transport of goods, vans

8704.42

Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 5,000kg but not exceeding 20,000kg

8704.43

Vehicles; with both compression-ignition internal combustion piston engine (diesel/semi-diesel) and electric motors for propulsion, of a g.v.w. exceeding 20,000kg

8704.51

Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. not exceeding 5,000kg

8704.52

Vehicles; with both spark-ignition internal combustion piston engine and electric motors for propulsion, of a g.v.w. exceeding 5,000kg

8704.60

Vehicles; with only electric motor for propulsion

8704.90

Vehicles; for transport of goods, n.e.c. in heading no. 8704

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

← Chapter 87