GCC Common Customs Tariff · HS code · HS 8704.31
8704.31.10.00.00: Pick-up trucks, having one cabs, ready, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
Petrol 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 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
8704.31 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 6.1% General (MFN) 2 tariff lines 
Mexico 5% – 50% General (MFN) 5 tariff lines · average 34% 
Brazil 35% General (MFN) 4 tariff lines 
Argentina 35% General (MFN) 10 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 3% – 15% General (MFN) 5 tariff lines · average 8.6% 
Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8% GCC lines: 8704.31
- 8704.31.10.00.00Pick-up trucks, having one cabs, ready, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.20.00.00Pick-up trucks, having double cabs, ready, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.30.00.00Trucks for light transport (half lorries & the like), having ordinary trunk, ready, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.40.00.00Trucks for light transport (half lorries & the like), having a tipper, ready, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.50.00.00Tanker vehicles, for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.60.00.00Garbage trucks, whether or not fitted with loading, compressing or damping devices, ready, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.70.00.00Motor vehicle chassis cabs, suitable for vehicles used for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.80.00.00Motor vehicle fitted with refrigerated or insulated containers, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes.
- 8704.31.90.00.00Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, g.v.w. not exceeding 5 tonnes, n.e.s.
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.
- N364403 U.S. CBP
The tariff classification of a 1999 Honda Acty Van SDX 4WD, model V-HH4 from Japan
- N362226 U.S. CBP
The tariff classification of Utility Terrain Vehicles (UTVs) from Mexico
- N359221 U.S. CBP
The tariff classification of Honda Acty truck from Japan
- H304427 U.S. CBP
Revocation of HQ 965246 and HQ 964598; Tariff classification of certain vehicles for the transportation of goods
26 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.
In the GCC Common Customs Tariff, 8704.31.10.00.00 is one of 9 lines under subheading 8704.31, 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 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 3%–15% and the Nigeria duty is 5%–10%.
The GCC states imported goods of subheading 8704.31 worth US$1.5bn in 2024; the largest supplier was the United States.
Questions and answers
What is the GCC import duty for HS code 8704.31.10.00.00?
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 8704.31 as a whole, the largest supplier in 2024 was the United States (US$398m), followed by Japan.