Subheading · Chapter 87 · Heading 8704
8704.10: Dumpers designed for off-highway use
Off-highway dump trucks
8704.10 is the HS subheading for off-highway dump trucks, under heading 8704 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8704 10 00 00 Dumpers designed for off-highway use p/st
- 8704 10 10 00 With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine Freep/st
- 8704 10 90 00 Other Freep/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- 9065
- Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Austria | £59.1m | 24.7% | +48.6% |
 Sweden | £50.6m | 21.2% | -24.2% |
 Germany | £37.5m | 15.7% | -12% |
 Brazil | £32.7m | 13.7% | +3,351.6% |
 Japan | £28.8m | 12% | +42.3% |
 United States | £7.8m | 3.3% | -24.5% |
 Norway | £4.9m | 2.1% | +51.7% |
 Ireland | £3.9m | 1.6% | +28.3% |
Same subheading in other tariffs
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 Third-country duty 6 tariff lines 
Mexico Free Third-country duty 2 tariff lines Brazil 7.2% – 14% Third-country duty 2 tariff lines · average 10.6% 
Argentina Free – 14% Third-country duty 4 tariff lines · average 10.5% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 8 tariff lines · average 1.3% Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5% World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$30m+US$210m+> US$1bn
Exports: 110
- United States: US$3bn
- China: US$2bn
- United Kingdom: US$1bn
- Japan: US$1bn
- Sweden: US$944m
- India: US$718m
- Germany: US$449m
- Brazil: US$278m
- South Africa: US$257m
- Austria: US$224m
- Finland: US$210m
- Belgium: US$153m
- Netherlands: US$146m
- Türkiye: US$135m
- Thailand: US$116m
- Norway: US$103m
- Canada: US$102m
- Kazakhstan: US$69m
- Indonesia: US$67m
- Spain: US$63m
- France: US$61m
- Italy: US$59m
- Estonia: US$48m
- Saudi Arabia: US$39m
- Australia: US$37m
- Zambia: US$36m
- Chile: US$33m
- Belarus: US$30m
- Denmark: US$29m
- Singapore: US$28m
- Ireland: US$17m
- Côte d’Ivoire: US$16m
- Mexico: US$15m
- South Korea: US$14m
- Switzerland: US$10m
- Poland: US$9m
- Romania: US$9m
- New Caledonia: US$8m
- Hungary: US$8m
- Burkina Faso: US$8m
- United Arab Emirates: US$7m
- Lesotho: US$6m
- Israel: US$6m
- Taiwan: US$6m
- Philippines: US$5m
- Hong Kong SAR China: US$4m
- Czechia: US$4m
- New Zealand: US$4m
- Portugal: US$4m
- Ghana: US$3m
- Slovenia: US$3m
- Mauritius: US$2m
- Luxembourg: US$2m
- Bosnia & Herzegovina: US$1m
- Malaysia: US$1m
- Cyprus: US$1m
- Slovakia: US$1m
- Croatia: US$1m
- Angola: US$1m
- Costa Rica: US$1m
Trade value (US$) no reported trade < US$6mUS$6m+US$40m+US$135m+> US$578m
Imports: 193
- United States: US$2bn
- Australia: US$1bn
- Canada: US$1bn
- Indonesia: US$656m
- Chile: US$584m
- Russia: US$578m
- Mongolia: US$482m
- South Africa: US$361m
- Peru: US$278m
- United Arab Emirates: US$243m
- Zambia: US$231m
- Germany: US$215m
- Poland: US$205m
- Belgium: US$201m
- United Kingdom: US$197m
- Uzbekistan: US$183m
- Brazil: US$167m
- Congo - Kinshasa: US$155m
- Netherlands: US$150m
- France: US$135m
- Kazakhstan: US$132m
- Spain: US$109m
- Saudi Arabia: US$100m
- Vietnam: US$91m
- Côte d’Ivoire: US$90m
- Mexico: US$90m
- Laos: US$88m
- Ghana: US$83m
- Philippines: US$82m
- Italy: US$74m
- Malaysia: US$74m
- Türkiye: US$71m
- Nigeria: US$66m
- India: US$63m
- Ireland: US$62m
- Switzerland: US$51m
- Thailand: US$48m
- Japan: US$48m
- Guinea: US$44m
- Austria: US$44m
- Singapore: US$44m
- Lithuania: US$42m
- China: US$42m
- Norway: US$42m
- Ecuador: US$42m
- Czechia: US$41m
- Colombia: US$41m
- Senegal: US$41m
- Serbia: US$40m
- Tanzania: US$39m
- Papua New Guinea: US$36m
- New Zealand: US$35m
- Romania: US$35m
- Finland: US$34m
- Portugal: US$34m
- Mozambique: US$34m
- Mali: US$34m
- Sweden: US$32m
- Suriname: US$30m
- Denmark: US$28m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$3bn | 22.8% |
| 2 |  China | US$2bn | 17.3% |
| 3 | United Kingdom | US$1bn | 11.4% |
| 4 | Japan | US$1bn | 10.7% |
| 5 | Sweden | US$944m | 7.7% |
| 6 |  India | US$718m | 5.9% |
| 7 | Germany | US$449m | 3.7% |
| 8 | Brazil | US$278m | 2.3% |
| 9 |  South Africa | US$257m | 2.1% |
| 10 | Austria | US$224m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 16.4% |
| 2 |  Australia | US$1bn | 9.9% |
| 3 | Canada | US$1bn | 8.4% |
| 4 |  Indonesia | US$656m | 5.4% |
| 5 |  Chile | US$584m | 4.8% |
| 6 |  Russia | US$578m | 4.7% |
| 7 |  Mongolia | US$482m | 3.9% |
| 8 | South Africa | US$361m | 2.9% |
| 9 | Peru | US$278m | 2.3% |
| 10 |  United Arab Emirates | US$243m | 2% |
Import duty on this product around the world 163
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 41number of duty-free countries (MFN)
- 45%highest: St Kitts & Nevis, India, Bermuda
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 1% | 0% – 2% | 2023 · HS 2017 |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 1% | 0% – 2% | 2023 · HS 2017 |
 Armenia | 3.7% | 0% – 5% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 1% | 2023 · HS 2017 | |
 Barbados | 10% | 2022 · HS 2017 | |
 Belarus | 3.7% | 0% – 5% | 2021 · HS 2017 |
 Belize | 10% | 2023 | |
 Benin | 7.5% | 5% – 10% | 2023 |
 Bermuda | 35% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 0% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 3.3% | 0% – 10% | 2022 |
 Botswana | 5% | 0% – 10% | 2023 |
| Brazil | 7% | 0% – 14% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 7.5% | 5% – 10% | 2023 |
 Burundi | 5% | 0% – 10% | 2023 |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 30% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
| Chile | 6% | 2023 · HS 2017 | |
| China | 6% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 6.7% | 0% – 20% | 2022 · HS 2017 |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 10% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 2% | 0% – 5% | 2023 · HS 2017 |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 1% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 5% | 0% – 10% | 2023 |
 Ethiopia | 7.5% | 0% – 10% | 2021 · HS 2017 |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 2.5% | 0% – 5% | 2023 |
 Gabon | 10% | 2023 | |
 Gambia | 7.5% | 5% – 10% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 7.5% | 5% – 10% | 2023 |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 15% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 7.5% | 5% – 10% | 2023 |
 Guinea-Bissau | 7.5% | 5% – 10% | 2023 |
 Guyana | 10% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 40% | 2023 | |
| Indonesia | 20% | 5% – 50% | 2023 |
 Iran | 13% | 5% – 20% | 2020 · HS 2017 |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 10% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0.4% | 0% – 3% | 2023 |
 Kenya | 5% | 0% – 10% | 2023 |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 3.7% | 0% – 5% | 2021 · HS 2017 |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 5% | 0% – 10% | 2023 |
 Liberia | 7.5% | 5% – 10% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 16% | 0% – 30% | 2023 |
 Maldives | 35% | 2023 | |
 Mali | 7.5% | 5% – 10% | 2023 |
 Mauritania | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
| Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 8.9% | 7.5% – 10% | 2023 · HS 2017 |
 Namibia | 5% | 0% – 10% | 2023 |
 Nauru | 25% | 2021 · HS 2017 | |
 Nepal | 30% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 0% | 2023 | |
 Niger | 7.5% | 5% – 10% | 2023 |
| Nigeria | 7.5% | 5% – 10% | 2023 |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 30% | 2023 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 2.6% | 2.3% – 3% | 2023 |
 Qatar | 5% | 2023 | |
| Russia | 3.7% | 0% – 5% | 2021 · HS 2017 |
 Rwanda | 5% | 0% – 10% | 2023 |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 7.5% | 5% – 10% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 7.5% | 5% – 10% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
| South Africa | 5% | 0% – 10% | 2023 |
 South Korea | 0% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 45% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 5% | 0% – 10% | 2023 |
 Thailand | 5% | 2023 | |
 Togo | 7.5% | 5% – 10% | 2023 |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 10% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 5% | 0% – 10% | 2023 |
 Ukraine | 0% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 1% | 0% – 2% | 2023 · HS 2017 |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 7% | 0% – 14% | 2023 · HS 2017 |
 Vietnam | 17% | 0% – 50% | 2023 |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 15% | 5% – 25% | 2017 · HS 2017 |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 78211 Dumpers designed for off-highway use
- End use (BEC Rev. 5)
- Capital goods · BEC 512020
- CPC 2.1 product
- 44428 Dumpers designed for off-highway use
- ISIC Rev. 4 activity
- 2824 Manufacture of machinery for mining, quarrying and construction
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8704.10 | unchanged |
| 2012 | 8704.10 | unchanged |
| 2007 | 8704.10 | unchanged |
| 2002 | 8704.10 | unchanged |
| 1996 | 8704.10 | unchanged |
| 1992 | 8704.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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
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
- Anti-dumping
FR Doc. 2026-01598 · 91 FR 3435 · Source: federalregister.gov
The UK Global Tariff divides subheading 8704.10 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 8704.10 covers 2 tariff lines and the duty is duty-free.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
Imports of off-highway dump trucks into the UK came to £239m between September 2025 and August 2026 (up 16% on the year before); Austria supplied 25%, followed by Sweden.
In 2024, countries exported off-highway dump trucks worth US$12bn (−4.8% year on year).
The largest exporter was the United States (US$3bn), followed by China.
Products classified here
Questions and answers
What is the HS code for dumpers designed for off-highway use?
Dumpers designed for off-highway use fall under HS subheading 8704.10, part of heading 8704, in section XVII of the Harmonized System.
What is the import duty on dumpers designed for off-highway use in the UK?
Under the UK Global Tariff, imports under 8704.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on dumpers designed for off-highway use in the EU?
Under the EU Combined Nomenclature, imports under 8704.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most dumpers designed for off-highway use?
The United States, with US$3bn in 2024 (22.8% of world exports).
Which countries can export off-highway dump trucks to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import off-highway dump trucks from?
In the 12 months to August 2026, the largest suppliers were Austria (25%), Sweden (21%) and Germany (16%), out of total imports of £239m.
Typical products
Everyday names, not part of the legal text.