GCC Common Customs Tariff · HS code · HS 8704.10
8704.10.00.00.00: Dumpers designed for off-highway use for transport of goods.
Off-highway dump trucks
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
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
8704.10 Dumpers designed for off-highway use
UK Free Third-country duty 2 tariff lines 
EU Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 2 tariff lines 
Canada Free General (MFN) 6 tariff lines 
Mexico Free General (MFN) 2 tariff lines 
Brazil 7.2% – 14% General (MFN) 2 tariff lines · average 10.6% 
Argentina Free – 14% General (MFN) 4 tariff lines · average 10.5% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 8 tariff lines · average 1.3% 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 2 tariff lines 
Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5% 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.
- N359859 U.S. CBP
The tariff classification of dumpers from Spain
Legal notes
Notes
1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.
2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.
4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.
In the GCC Common Customs Tariff, 8704.10.00.00.00 is one of 1 line under subheading 8704.10, dumpers designed for off-highway use.
The customs duty is 5%, and quantities are declared in Pieces/Units.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–14%, the Argentina duty is 0%–14%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%–10%.
The GCC states imported goods of subheading 8704.10 worth US$354m in 2024; the largest supplier was Japan, and the United Kingdom ranked 5th with US$27m.
Questions and answers
What is the GCC import duty for HS code 8704.10.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. 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 the GCC import these goods from?
For subheading 8704.10 as a whole, the largest supplier in 2024 was Japan (US$95m), followed by China.
Typical products
Everyday names, not part of the legal text.