Heading · Chapter 87
8704: Motor vehicles for the transport of goods
13 subheadings make up heading 8704 in chapter 87 (vehicles other than railway or tramway rolling stock, and parts and accessories…).
Duty rates compared
UK Free – 10% Third-country duty 42 tariff lines · average 7.6% 
EU Free – 22% Third-country duty 42 tariff lines · average 13.7% 
Türkiye Free – 22% Third-country duty 42 tariff lines · average 13.7% 
USA Free – 25% General (MFN) 15 tariff lines · average 20.3% 
Canada Free – 6.1% General (MFN) 40 tariff lines · average 4.9% 
Mexico Free – 50% General (MFN) 49 tariff lines · average 26.7% 
Brazil 7.2% – 35% General (MFN) 30 tariff lines · average 32.9% 
Argentina Free – 35% General (MFN) 73 tariff lines · average 32% 
Peru Free General (MFN) 25 tariff lines 
New Zealand Free – 5% General (MFN) 476 tariff lines · average 1.4% 
Japan Free General (MFN) 13 tariff lines 
Taiwan Free – 25% General (MFN) 31 tariff lines · average 20.9% 
GCC 5% General (MFN) 53 tariff lines 
Switzerland Free General (MFN) 25 tariff lines 
Norway Free General (MFN) 25 tariff lines 
North Macedonia Free – 15% General (MFN) 42 tariff lines · average 7.2% 
Nigeria 5% – 10% General (MFN) 57 tariff lines · average 8% Subheadings 13
- 8704.10Dumpers designed for off-highway useOff-highway dump trucks
- 8704.21Of a gross vehicle weight not exceeding 5 tonnesDiesel trucks, GVW up to 5 t
- 8704.22Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnesDiesel trucks, GVW 5-20 t
- 8704.23Of a gross vehicle weight exceeding 20 tonnesDiesel trucks, GVW over 20 t
- 8704.31Of a gross vehicle weight not exceeding 5 tonnesPetrol trucks, GVW up to 5 t
- 8704.32Of a gross vehicle weight exceeding 5 tonnesPetrol trucks over 5 t GVW
- 8704.41Of a gross vehicle weight not exceeding 5 tonnes
- 8704.42Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
- 8704.43Of a gross vehicle weight exceeding 20 tonnes
- 8704.51Of a gross vehicle weight not exceeding 5 tonnesHybrid petrol trucks, GVW up to 5 t
- 8704.52Of a gross vehicle weight exceeding 5 tonnes
- 8704.60Other with only electric motor for propulsionElectric trucks and vans
- 8704.90Motor vehicles for the transport of goods: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$84m+US$2.5bn+> US$10.1bn
Exports: 182
- Mexico: US$37.3bn
- United States: US$21.6bn
- China: US$14.5bn
- Germany: US$13.8bn
- Thailand: US$11.7bn
- France: US$10.1bn
- Japan: US$9.5bn
- Poland: US$7.4bn
- Canada: US$7.4bn
- Türkiye: US$7.3bn
- Spain: US$5.9bn
- South Africa: US$5.9bn
- Italy: US$5.7bn
- Argentina: US$4.9bn
- Sweden: US$3.7bn
- United Kingdom: US$3.4bn
- Netherlands: US$3.3bn
- Brazil: US$2.6bn
- Belgium: US$2.5bn
- Austria: US$1.9bn
- South Korea: US$1.8bn
- India: US$1.5bn
- Portugal: US$1.3bn
- Finland: US$746m
- Romania: US$628m
- Indonesia: US$456m
- Czechia: US$453m
- Uruguay: US$440m
- Morocco: US$414m
- Slovenia: US$372m
- Hungary: US$361m
- Slovakia: US$358m
- Norway: US$348m
- Switzerland: US$333m
- Kuwait: US$294m
- Denmark: US$210m
- Singapore: US$180m
- Estonia: US$147m
- Lithuania: US$142m
- Australia: US$134m
- Saudi Arabia: US$113m
- Ireland: US$110m
- Kazakhstan: US$90m
- United Arab Emirates: US$88m
- Bulgaria: US$84m
- Bahrain: US$84m
- Chile: US$77m
- Luxembourg: US$64m
- Colombia: US$64m
- Serbia: US$50m
- Zambia: US$43m
- Croatia: US$41m
- Tanzania: US$36m
- Belarus: US$35m
- Hong Kong SAR China: US$31m
- Côte d’Ivoire: US$30m
- Russia: US$29m
- Taiwan: US$29m
- Latvia: US$26m
- Tunisia: US$24m
Trade value (US$) no reported trade < US$104mUS$104m+US$435m+US$1.5bn+> US$5.2bn
Imports: 221
- United States: US$42.5bn
- Canada: US$19.2bn
- Australia: US$10.2bn
- Germany: US$9.9bn
- United Kingdom: US$9.8bn
- France: US$6.1bn
- Mexico: US$5.2bn
- Belgium: US$5.1bn
- Brazil: US$4.4bn
- Italy: US$4bn
- Spain: US$3.8bn
- Netherlands: US$3.8bn
- Saudi Arabia: US$2.9bn
- Russia: US$2.8bn
- Türkiye: US$2.8bn
- Poland: US$2.7bn
- Chile: US$2.7bn
- Philippines: US$2.2bn
- Indonesia: US$2bn
- Switzerland: US$2bn
- United Arab Emirates: US$1.8bn
- Norway: US$1.6bn
- Sweden: US$1.5bn
- Peru: US$1.5bn
- Slovenia: US$1.5bn
- Denmark: US$1.3bn
- Austria: US$1.3bn
- Hungary: US$1.3bn
- South Africa: US$1.2bn
- Czechia: US$1.1bn
- Ukraine: US$1.1bn
- New Zealand: US$1bn
- Romania: US$984m
- Portugal: US$977m
- Argentina: US$882m
- Guatemala: US$864m
- Malaysia: US$859m
- Finland: US$848m
- Ireland: US$836m
- Algeria: US$799m
- Vietnam: US$762m
- Israel: US$743m
- Colombia: US$723m
- Kuwait: US$630m
- Mongolia: US$594m
- South Korea: US$580m
- Dominican Republic: US$560m
- Honduras: US$546m
- Iraq: US$540m
- Morocco: US$529m
- Kazakhstan: US$507m
- Nigeria: US$478m
- Zambia: US$474m
- Ecuador: US$472m
- Lithuania: US$438m
- Uruguay: US$435m
- China: US$433m
- Slovakia: US$424m
- El Salvador: US$424m
- Uzbekistan: US$420m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Mexico | US$37.3bn | 19.4% |
| 2 | United States | US$21.6bn | 11.2% |
| 3 |  China | US$14.5bn | 7.5% |
| 4 |  Germany | US$13.8bn | 7.1% |
| 5 |  Thailand | US$11.7bn | 6.1% |
| 6 |  France | US$10.1bn | 5.2% |
| 7 | Japan | US$9.5bn | 4.9% |
| 8 |  Poland | US$7.4bn | 3.9% |
| 9 | Canada | US$7.4bn | 3.9% |
| 10 | Türkiye | US$7.3bn | 3.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$42.5bn | 22.1% |
| 2 | Canada | US$19.2bn | 9.9% |
| 3 |  Australia | US$10.2bn | 5.3% |
| 4 | Germany | US$9.9bn | 5.1% |
| 5 | United Kingdom | US$9.8bn | 5.1% |
| 6 | France | US$6.1bn | 3.1% |
| 7 | Mexico | US$5.2bn | 2.7% |
| 8 |  Belgium | US$5.1bn | 2.6% |
| 9 | Brazil | US$4.4bn | 2.3% |
| 10 |  Italy | US$4bn | 2.1% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, heading 8704 covers 42 tariff lines and the duty is between 0% and 10%. 2 of them are duty-free.
The EU Combined Nomenclature divides heading 8704 into 42 tariff lines; the duty is between 0% and 22% (average 13.7%). 2 of them are duty-free.
In the Turkish Customs Tariff Schedule, heading 8704 covers 42 tariff lines and the duty is between 0% and 22%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 8704 into 15 tariff lines; the duty is between 0% and 25% (average 20.3%). 2 of them are duty-free.
In the Customs Tariff of Canada, heading 8704 covers 40 tariff lines and the duty is between 0% and 6.1%. 8 of them are duty-free.
The Mexican Tariff (TIGIE) divides heading 8704 into 49 tariff lines; the duty is between 0% and 50% (average 26.7%). 2 of them are duty-free.
In the Brazilian Tariff (NCM/TEC), heading 8704 covers 30 tariff lines and the duty is between 7.2% and 35%.
The Argentine Tariff (NCM-SIM) divides heading 8704 into 73 tariff lines; the duty is between 0% and 35% (average 32%). 1 of them is duty-free.
In the Customs Tariff of Peru, heading 8704 covers 25 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 8704 into 476 tariff lines; the duty is between 0% and 5% (average 1.4%). 339 of them are duty-free.
In the Customs Tariff Schedules of Japan, heading 8704 covers 13 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 8704 into 31 tariff lines; the duty is between 0% and 25% (average 20.9%). 2 of them are duty-free.
In the GCC Common Customs Tariff, heading 8704 covers 53 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 8704 into 25 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 8704 covers 25 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 8704 into 42 tariff lines; the duty is between 0% and 15% (average 7.2%). 4 of them are duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 8704 covers 57 tariff lines and the duty is between 5% and 10%.
World trade in heading 8704 goods reached US$192.7bn in 2024, down 4.6% on 2023.
Mexico was the largest exporter with 19.4% of the total, ahead of the United States.
The United States imported the most (US$42.5bn).
The United Kingdom ranked 16th among 182 exporters with US$3.4bn.
The United Kingdom imported US$9.8bn.
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.
Products classified here
Questions and answers
What is the HS code for motor vehicles for the transport of goods?
Motor vehicles for the transport of goods fall under HS heading 8704, part of chapter 87, in section XVII of the Harmonized System.
What is the import duty on motor vehicles for the transport of goods in the UK?
Under the UK Global Tariff, imports under 8704 from countries without a preferential agreement are charged at 0% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on motor vehicles for the transport of goods in the EU?
Under the EU Combined Nomenclature, imports under 8704 from countries without a preferential agreement are charged at 0% to 22%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most motor vehicles for the transport of goods?
Mexico, with US$37.3bn in 2024 (19.4% of world exports).