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

In plain English

This section covers vehicles designed to carry goods, including off-road dumpers and other transport vehicles. The categories are split by engine type, distinguishing between diesel engines, gasoline engines, electric motors, or combinations of these power sources. Within each engine type, the specific classification depends on the vehicle's maximum weight capacity. Some entries also specify particular body styles, such as vans, for certain hybrid engine configurations.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

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

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