Customs Tariff of Canada · tariff item · HS 8705.90

8705.90.10.00

8705.90.10.00: Other special purpose vehicles: Automotive towing trucks for a basic wrecker rating not exceeding 67,000 kg; Cement trucks with mixing or pumping capabilities for the oil and gas industry, excluding concrete pumps with booms designed primarily for the construction industry; Lorries equipped with: aggregate spreaders; carpet cleaning machinery; coiled tubing systems for servicing oil wells; combination vacuum and broom type sweepers; furnace and duct cleaning machinery; highway paint spraying machinery; manlift baskets with a working height not exceeding 26.5 m; oil or gas well logging units; recovery vacuum tanks; road surface patching machines; sand and salt spreaders; scissor lifts; sewer and catch basin cleaners; snow blowers; solid waste removal tanks, without compactors; street cleaning flushers; sweepers for airports; or vacuum type sweeper-leaf loaders

Other special purpose vehicles

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries (wreckers), crane lorries (mobile cranes), fire fighting vehicles, concrete mixer lorries (concrete-mixers), road sweeper lorries (road sweepers), spraying lorries (spraying vehicles), mobile workshops, mobile radiological units).
  2. 8705.90 Other
  3. 8705.90.10 Automotive towing trucks for a basic wrecker rating not exceeding 67,000 kg; Cement trucks with mixing or pumping capabilities for the oil and gas industry, excluding concrete pumps with booms designed primarily for the construction industry; Lorries equipped with: aggregate spreaders; carpet cleaning machinery; coiled tubing systems for servicing oil wells; combination vacuum and broom type sweepers; furnace and duct cleaning machinery; highway paint spraying machinery; manlift baskets with a working height not exceeding 26.5 m; oil or gas well logging units; recovery vacuum tanks; road surface patching machines; sand and salt spreaders; scissor lifts; sewer and catch basin cleaners; snow blowers; solid waste removal tanks, without compactors; street cleaning flushers; sweepers for airports; or vacuum type sweeper-leaf loaders
  4. 8705.90.10.00 Automotive towing trucks for a basic wrecker rating not exceeding 67,000 kg; Cement trucks with mixing or pumping capabilities for the oil and gas industry, excluding concrete pumps with booms designed primarily for the construction industry; Lorries equipped with: aggregate spreaders; carpet cleaning machinery; coiled tubing systems for servicing oil wells; combination vacuum and broom type sweepers; furnace and duct cleaning machinery; highway paint spraying machinery; manlift baskets with a working height not exceeding 26.5 m; oil or gas well logging units; recovery vacuum tanks; road surface patching machines; sand and salt spreaders; scissor lifts; sewer and catch basin cleaners; snow blowers; solid waste removal tanks, without compactors; street cleaning flushers; sweepers for airports; or vacuum type sweeper-leaf loaders

What you pay

Importing into Canada

Customs duty 6.1% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

8705.90 Special purpose motor vehicles, other than those: other

UK Free Third-country duty 2 tariff lines EU 3.7% Third-country duty 2 tariff lines Türkiye 3.7% Third-country duty 5 tariff lines USA Free General (MFN) 1 tariff line Mexico Free – 15% General (MFN) 3 tariff lines · average 5% Brazil Free – 35% General (MFN) 2 tariff lines · average 17.5% Argentina Free – 35% General (MFN) 14 tariff lines · average 30.1% Peru Free General (MFN) 4 tariff lines New Zealand Free – 5% General (MFN) 4 tariff lines · average 2.5% Japan Free General (MFN) 1 tariff line Taiwan 2.5% – 30% General (MFN) 11 tariff lines · average 11.8% GCC 5% General (MFN) 18 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 5% General (MFN) 2 tariff lines Nigeria 5% General (MFN) 1 tariff line

Canada lines: 8705.90

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364050 U.S. CBP 7 August 2026 · 8705.90.00.80

    The tariff classification of a concrete sprayer from Finland

  • N362351 U.S. CBP 25 June 2026 · 8705.90.00.80

    The tariff classification of agricultural sprayers and floaters from unspecified countries

  • N349268 U.S. CBP 17 June 2025 · 8705.90.00.80

    The tariff classification of a road marking truck from Canada

  • H339816 U.S. CBP 19 September 2024 · 8705.90.00

    Tariff classification of a Mobile Industrial Vacuum/Pump System

  • 600009713 HMRC 12 February 2024 – 11 February 2027 · 8705 90 80 00

    A specialist mobile workshop based on a six wheel drive Mercedes 3351 chassis. The vehicle is used in remote desert areas hence the need for six wheel drive. It also has extensive safety features like an internal full cab roll cage, full rally spec seats with four point seat belt harness's for the…

12 rulings in total for this code

Legal notes

Subheading note

1. Subheading 870822 covers:

  1. (a) front windscreens (windshields), rear windows and other windows, framed; and

  2. (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.

Chapter notes: Chapter 87 →

Tariff item 8705.90.10.00 is a line of the Customs Tariff of Canada under HS subheading 8705.90 (special purpose motor vehicles, other than those: other).

The MFN tariff rate is 6.1%, and quantities are declared in NMB.

For the same subheading, the UK duty is free, the EU duty is 3.7%, the Türkiye duty is 3.7%, the US duty is free, the Mexico duty is 0%–15%, the Brazil duty is 0%–35%, the Argentina duty is 0%–35%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 2.5%–30%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.

Canada imported goods of subheading 8705.90 worth US$1bn in 2024; the largest supplier was the United States, and the United Kingdom ranked 8th with US$3m.

Questions and answers

What is the Canada import duty for tariff item 8705.90.10.00?

The MFN tariff rate in the Customs Tariff of Canada is 6.1%; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Canada import these goods from?

For subheading 8705.90 as a whole, the largest supplier in 2024 was the United States (US$847m), followed by Italy.

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Typical products

Everyday names, not part of the legal text.