Subheading · Chapter 87 · Heading 8704

8704.23: Of a gross vehicle weight exceeding 20 tonnes

Diesel trucks, GVW over 20 t

8704.23 is the HS subheading for diesel trucks, GVW over 20 t, under heading 8704 in chapter 87.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% – 10% standard rate · across 3 national lines depends on the country of origin

Additional duties and charges — Import requirements: 5

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

8704 23 00 00 Of a gross vehicle weight exceeding 20 tonnes p/st
8704 23 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
Other p/st
8704 23 91 00 New 10%p/st
8704 23 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 5

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 on restricted goods and technologies
Applies to goods from
Iran, North Korea

Legal act
S.I. 2019/461, S.I. 2019/411
Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Tariff lines
on 2 of 3 lines
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 1 of 3 lines

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2% – 10%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 more Afghanistan, 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")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, 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 more Antigua & 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 more Anguilla, 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
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

last 12 months£582.3m+3% · previous 12 months

Average import price£10.51 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Netherlands	£148.8m	25.6%	+42.8%
France	£108m	18.5%	-18.3%
Germany	£105.8m	18.2%	-7.4%
Belgium	£88.5m	15.2%	-16.4%
Sweden	£77.8m	13.4%	+56.3%
Finland	£15.3m	2.6%	-10.2%
Italy	£11.7m	2%	-45.5%
Spain	£10.7m	1.8%	+65.4%

Same subheading in other tariffs

EU 3.5% – 22% Third-country duty 3 tariff lines · average 15.8%

Türkiye 3.5% – 22% Third-country duty 3 tariff lines · average 15.8%

USA 25% General (MFN) 1 tariff line

World trade in 2024

8704.23 · US$25.7bn

Trade value (US$) no reported trade < US$2.4mUS$2.4m+US$28.2m+US$509m+> US$2bn

Exports: 129

China: US$5.1bn
Mexico: US$3.1bn
Germany: US$3.1bn
France: US$2bn
Netherlands: US$1.8bn
United States: US$1.6bn
Sweden: US$1.5bn
Austria: US$1.4bn
Canada: US$872m
Japan: US$862.9m
Poland: US$844.9m
Belgium: US$728.6m
Brazil: US$509m
Italy: US$340.4m
Finland: US$282.1m
Spain: US$227.8m
Norway: US$140.3m
United Kingdom: US$128.1m
Switzerland: US$119.9m
Czechia: US$101.9m
India: US$101.2m
Türkiye: US$98.6m
South Korea: US$94.8m
Thailand: US$69.2m
Hungary: US$61.4m
Australia: US$54.2m
Denmark: US$46.2m
Lithuania: US$42.4m
Estonia: US$35.5m
Portugal: US$31.9m
Chile: US$29.3m
South Africa: US$28.2m
Slovenia: US$26.9m
Saudi Arabia: US$26.1m
Tanzania: US$16.8m
Slovakia: US$16.8m
Serbia: US$15m
Ireland: US$13.7m
Romania: US$12.6m
Kenya: US$11.8m
Colombia: US$11.6m
Israel: US$11.4m
Moldova: US$10.7m
Croatia: US$8.9m
Uganda: US$7.8m
Hong Kong SAR China: US$7.5m
Bulgaria: US$7m
Côte d’Ivoire: US$6.4m
United Arab Emirates: US$6.2m
Kazakhstan: US$6.2m
Luxembourg: US$6m
Latvia: US$5.3m
Burkina Faso: US$4.5m
Russia: US$4.2m
Ukraine: US$3.5m
Bahrain: US$3.5m
Tunisia: US$3.3m
Bosnia & Herzegovina: US$3.2m
Kuwait: US$2.9m
Zambia: US$2.7m

Top exporters

Rank	Country	Value	Share
1	China	US$5.1bn	19.8%
2	Mexico	US$3.1bn	12.2%
3	Germany	US$3.1bn	12%
4	France	US$2bn	7.8%
5	Netherlands	US$1.8bn	6.9%
6	United States	US$1.6bn	6.3%
7	Sweden	US$1.5bn	5.7%
8	Austria	US$1.4bn	5.3%
9	Canada	US$872m	3.4%
10	Japan	US$862.9m	3.4%

Top importers

Rank	Country	Value	Share
1	United States	US$3.6bn	14.1%
2	Germany	US$2.3bn	9.1%
3	Canada	US$1.6bn	6.3%
4	Russia	US$1.4bn	5.4%
5	United Kingdom	US$1bn	3.9%
6	Indonesia	US$926m	3.6%
7	France	US$769.7m	3%
8	Australia	US$749m	2.9%
9	Italy	US$744.3m	2.9%
10	Spain	US$547.5m	2.1%

Binding rulings for similar goods 3

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.

N361597 U.S. CBP 26 May 2026 · 8704.23.01.00

The tariff classification of a John Deere Log Forwarder from Finland
N296698 U.S. CBP 24 May 2018 · 8704.23.50.00

The tariff classification of a Mercedes Benz vehicle with a Prefabricated Housing Unit from Germany
N278571 U.S. CBP 22 September 2016 · 8704.23.00.00

The tariff classification of a Log Forwarder from Finland

The UK Global Tariff divides subheading 8704.23 into 3 tariff lines; the duty is between 2% and 10% (average 7.3%).

In the EU Combined Nomenclature, subheading 8704.23 covers 3 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 over 20 t into the UK came to £582.3m between September 2025 and August 2026 (up 3% on the year before); Netherlands supplied 26%, followed by France.

In 2024, countries exported diesel trucks, GVW over 20 t worth US$25.7bn (+6.6% year on year).

The largest exporter was China (US$5.1bn), followed by Mexico.

Questions and answers

What is the HS code for of a gross vehicle weight exceeding 20 tonnes?

Of a gross vehicle weight exceeding 20 tonnes fall under HS subheading 8704.23, part of heading 8704, in section XVII of the Harmonized System.

What is the import duty on of a gross vehicle weight exceeding 20 tonnes in the UK?

Under the UK Global Tariff, imports under 8704.23 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 exceeding 20 tonnes in the EU?

Under the EU Combined Nomenclature, imports under 8704.23 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 exceeding 20 tonnes?

China, with US$5.1bn in 2024 (19.8% of world exports).

Which countries can export diesel trucks, GVW over 20 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 over 20 t from?

In the 12 months to August 2026, the largest suppliers were Netherlands (26%), France (19%) and Germany (18%), out of total imports of £582.3m.