GCC Common Customs Tariff · HS code · HS 8704.21

8704.21.10.00.02

8704.21.10.00.02: Pick-up trucks, having one or double cabs, ready, for the transport of goods, with compression-ignition internal combustion piston engine (diesel or semi-diesel), of g.v.w. not exceeding 5 tonnes. - Light trucks (pickup) double cabin Its gross weight should not exceed 5 tons

Diesel trucks, GVW up to 5 t

✓ 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 5% 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

8704.21 Of a gross vehicle weight not exceeding 5 tonnes

UK 2% – 10% Third-country duty 5 tariff lines · average 8.4% EU 3.5% – 22% Third-country duty 5 tariff lines · average 13.5% Türkiye 3.5% – 22% Third-country duty 5 tariff lines · average 13.5% USA 25% General (MFN) 1 tariff line Canada Free – 6.1% General (MFN) 4 tariff lines · average 4.6% Mexico 5% – 50% General (MFN) 5 tariff lines · average 41% Brazil 35% General (MFN) 4 tariff lines Argentina 35% General (MFN) 17 tariff lines Peru Free General (MFN) 3 tariff lines New Zealand Free – 5% General (MFN) 46 tariff lines · average 1.6% Japan Free General (MFN) 1 tariff line Taiwan 17.5% – 25% General (MFN) 4 tariff lines · average 21.3% Switzerland Free General (MFN) 3 tariff lines Norway Free General (MFN) 3 tariff lines North Macedonia Free – 15% General (MFN) 5 tariff lines · average 8% Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8%

GCC lines: 8704.21

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.

  • N362757 U.S. CBP 10 July 2026 · 8704.21.01.00

    The tariff classification of an amphibious off-road all-terrain vehicle (ATV) from Ukraine

  • N361922 U.S. CBP 4 June 2026 · 8704.21.01.00

    The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada

  • N330102 U.S. CBP 25 January 2023 · 8704.21.01.00

    The tariff classification of a 1996 Toyota HiLux from Japan

  • N327973 U.S. CBP 8 September 2022 · 8704.21.01.00

    The tariff classification of 1988 Land Rover Santana from Spain

14 rulings in total for this code

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.

Chapter notes: Chapter 87 →

HS code 8704.21.10.00.02 is a line of the GCC Common Customs Tariff under HS subheading 8704.21 (of a gross vehicle weight not exceeding 5 tonnes).

The customs duty is 5%, and quantities are declared in Pieces/Units.

For the same subheading, the UK duty is 2%–10%, the EU duty is 3.5%–22%, the Türkiye duty is 3.5%–22%, the US duty is 25%, the Canada duty is 0%–6.1%, the Mexico duty is 5%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 17.5%–25%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 5%–10%.

The GCC states imported goods of subheading 8704.21 worth US$1.7bn in 2024; the largest supplier was Thailand.

Questions and answers

What is the GCC import duty for HS code 8704.21.10.00.02?

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 8704.21 as a whole, the largest supplier in 2024 was Thailand (US$430m), followed by Japan.

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