Subheading · Chapter 87 · Heading 8704
8704.21: Of a gross vehicle weight not exceeding 5 tonnes
Diesel trucks, GVW up to 5 t
8704.21 is the HS subheading for diesel trucks, GVW up to 5 t, under heading 8704 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8704 21 00 00 Of a gross vehicle weight not exceeding 5 tonnes p/st
- 8704 21 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
- Other p/st
- With engines of a cylinder capacity exceeding 2 500 cm3 p/st
- 8704 21 31 00 New 10%p/st
- 8704 21 39 00 Used 10%p/st
- With engines of a cylinder capacity not exceeding 2 500 cm3 p/st
- 8704 21 91 00 New 10%p/st
- 8704 21 99 00 Used 10%p/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
- Tariff lines
- on 2 of 5 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% – 10% |
| 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 |
| 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 – 6.5% |
| 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 – 1.2% |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Malaysia, Vietnam | 0.4% – 2% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £1.9bn | 34.2% | -7.3% |
 France | £1.1bn | 20% | +50.1% |
 Poland | £759.2m | 13.5% | -5.3% |
 Germany | £541.3m | 9.6% | +14.9% |
 Spain | £528m | 9.4% | -15.2% |
 Italy | £225.9m | 4% | -5% |
 South Africa | £170.8m | 3% | -58.3% |
 China | £100m | 1.8% | +62.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$726.7kUS$726.7k+US$16.7m+US$1bn+> US$5.2bn
Exports: 165
- Thailand: US$9.7bn
- Germany: US$7bn
- Türkiye: US$6.2bn
- France: US$5.8bn
- South Africa: US$5.2bn
- Poland: US$5.1bn
- Argentina: US$4.7bn
- Spain: US$4.6bn
- Italy: US$4.5bn
- Mexico: US$3.2bn
- China: US$2.5bn
- Japan: US$2.5bn
- United States: US$1.5bn
- South Korea: US$1.5bn
- United Kingdom: US$1.2bn
- Canada: US$1bn
- Portugal: US$1bn
- Belgium: US$930.6m
- Uruguay: US$439.5m
- Sweden: US$387.3m
- India: US$377.9m
- Romania: US$373.4m
- Morocco: US$351.6m
- Brazil: US$293.9m
- Slovenia: US$286.2m
- Netherlands: US$248.5m
- Hungary: US$240.4m
- Slovakia: US$221.9m
- Czechia: US$187.2m
- Indonesia: US$145.8m
- Singapore: US$139.9m
- Kuwait: US$121.5m
- Austria: US$71m
- Switzerland: US$48.9m
- Denmark: US$48.1m
- Bulgaria: US$43.6m
- United Arab Emirates: US$42.8m
- Lithuania: US$34.7m
- Saudi Arabia: US$34.1m
- Estonia: US$28.3m
- Norway: US$22.5m
- Tunisia: US$16.7m
- Ireland: US$14.7m
- Croatia: US$14.1m
- Latvia: US$14.1m
- Australia: US$13.2m
- Luxembourg: US$11.8m
- Finland: US$11.4m
- Guatemala: US$10.2m
- Chile: US$9.5m
- Serbia: US$9m
- Colombia: US$8.8m
- Greece: US$7.8m
- Uganda: US$6.2m
- Senegal: US$6m
- Tanzania: US$6m
- Hong Kong SAR China: US$5.5m
- Vietnam: US$5.3m
- Cyprus: US$4.5m
- Bosnia & Herzegovina: US$4.4m
Trade value (US$) no reported trade < US$31.7mUS$31.7m+US$202.9m+US$634.6m+> US$3bn
Imports: 216
- United Kingdom: US$6.8bn
- Australia: US$6.6bn
- Germany: US$5.5bn
- France: US$4bn
- Belgium: US$3.9bn
- Brazil: US$3.6bn
- United States: US$3bn
- Spain: US$2.6bn
- Italy: US$2.5bn
- Canada: US$2.2bn
- Netherlands: US$2.2bn
- Türkiye: US$1.8bn
- Philippines: US$1.5bn
- Poland: US$1.4bn
- Chile: US$1.2bn
- Slovenia: US$1.2bn
- Hungary: US$1.1bn
- Saudi Arabia: US$1.1bn
- Switzerland: US$986.3m
- Mexico: US$779.9m
- Sweden: US$723.5m
- Denmark: US$634.6m
- Czechia: US$616.2m
- Portugal: US$607.3m
- Austria: US$576.9m
- Norway: US$572.8m
- Peru: US$543.6m
- Guatemala: US$525.8m
- Ireland: US$522.4m
- New Zealand: US$456.4m
- Romania: US$434m
- Ukraine: US$400.9m
- Honduras: US$378.2m
- Malaysia: US$363.1m
- Colombia: US$357.9m
- Indonesia: US$346.3m
- South Africa: US$337.7m
- Dominican Republic: US$310.1m
- Iraq: US$310.1m
- Morocco: US$306m
- Algeria: US$300.6m
- El Salvador: US$294.5m
- Finland: US$282.8m
- United Arab Emirates: US$260.7m
- Nicaragua: US$260.6m
- Costa Rica: US$260.6m
- Croatia: US$252.2m
- Paraguay: US$238m
- Slovakia: US$237m
- Tunisia: US$234m
- Ecuador: US$231.5m
- Vietnam: US$231.4m
- Israel: US$216.8m
- Greece: US$202.9m
- Japan: US$199.4m
- Kuwait: US$184.4m
- Russia: US$181.7m
- Taiwan: US$173.3m
- Bulgaria: US$163.9m
- Estonia: US$154.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$9.7bn | 13.3% |
| 2 | Germany | US$7bn | 9.7% |
| 3 | Türkiye | US$6.2bn | 8.5% |
| 4 | France | US$5.8bn | 8% |
| 5 | South Africa | US$5.2bn | 7.2% |
| 6 | Poland | US$5.1bn | 7.1% |
| 7 |  Argentina | US$4.7bn | 6.5% |
| 8 | Spain | US$4.6bn | 6.3% |
| 9 | Italy | US$4.5bn | 6.2% |
| 10 |  Mexico | US$3.2bn | 4.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$6.8bn | 9.4% |
| 2 |  Australia | US$6.6bn | 9.2% |
| 3 | Germany | US$5.5bn | 7.5% |
| 4 | France | US$4bn | 5.5% |
| 5 |  Belgium | US$3.9bn | 5.4% |
| 6 |  Brazil | US$3.6bn | 5% |
| 7 |  United States | US$3bn | 4.1% |
| 8 | Spain | US$2.6bn | 3.6% |
| 9 | Italy | US$2.5bn | 3.4% |
| 10 |  Canada | US$2.2bn | 3.1% |
Binding rulings for similar goods 14
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
The tariff classification of an amphibious off-road all-terrain vehicle (ATV) from Ukraine
- N361922 U.S. CBP
The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada
- N330102 U.S. CBP
The tariff classification of a 1996 Toyota HiLux from Japan
- N327973 U.S. CBP
The tariff classification of 1988 Land Rover Santana from Spain
- N318260 U.S. CBP
The tariff classification of 1995 Land Rover Defender 130 from the United Kingdom
- N317210 U.S. CBP
The tariff classification of 1992 Land Rover Defender 90 from the United Kingdom
14 rulings in total for this code
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
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff divides subheading 8704.21 into 5 tariff lines; the duty is between 2% and 10% (average 8.4%).
In the EU Combined Nomenclature, subheading 8704.21 covers 5 tariff lines and the duty is between 3.5% and 22%.
170 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 2% – 10%.
Imports of diesel trucks, GVW up to 5 t into the UK came to £5.6bn between September 2025 and August 2026 (down 1% on the year before); Türkiye supplied 34%, followed by France.
In 2024, countries exported diesel trucks, GVW up to 5 t worth US$72.4bn (−11.7% year on year).
The largest exporter was Thailand (US$9.7bn), followed by Germany.
Questions and answers
What is the HS code for of a gross vehicle weight not exceeding 5 tonnes?
Of a gross vehicle weight not exceeding 5 tonnes fall under HS subheading 8704.21, part of heading 8704, in section XVII of the Harmonized System.
What is the import duty on of a gross vehicle weight not exceeding 5 tonnes in the UK?
Under the UK Global Tariff, imports under 8704.21 from countries without a preferential agreement are charged at 2% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of a gross vehicle weight not exceeding 5 tonnes in the EU?
Under the EU Combined Nomenclature, imports under 8704.21 from countries without a preferential agreement are charged at 3.5% to 22%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of a gross vehicle weight not exceeding 5 tonnes?
Thailand, with US$9.7bn in 2024 (13.3% of world exports).
Which countries can export diesel trucks, GVW up to 5 t to the UK duty-free?
170 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 2% – 10% applies. Pick a country above to see its rate.
Where does the UK import diesel trucks, GVW up to 5 t from?
In the 12 months to August 2026, the largest suppliers were Türkiye (34%), France (20%) and Poland (14%), out of total imports of £5.6bn.