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GOODS ACROSS BORDERS

HS HEADING 8705

Special purpose motor vehicles; not those for the transport of persons or goods (e.g. breakdown lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units etc)

In plain English

This category includes motor vehicles designed for specific tasks rather than for transporting people or goods. These specialized vehicles are divided into groups based on their function, such as cranes, drilling rigs, fire-fighting equipment, and concrete mixers. Other items in this group include breakdown trucks, road sweepers, spraying trucks, mobile workshops, and mobile radiological units.

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

6-digit subheadings (5)

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

8705.10

Vehicles; crane lorries

8705.20

Vehicles; mobile drilling derricks

8705.30

Vehicles; fire fighting vehicles

8705.40

Vehicles; concrete-mixer lorries

8705.90

Vehicles; break-down lorries, road-sweepers, spraying lorries, mobile workshops, mobile radiological units, and other special purpose vehicles n.e.c. in heading no. 8705

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

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog