Subheading · Chapter 87 · Heading 8704
8704.31: Of a gross vehicle weight not exceeding 5 tonnes
Petrol trucks, GVW up to 5 t
8704.31 is the HS subheading for petrol 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 31 00 00 Of a gross vehicle weight not exceeding 5 tonnes p/st
- 8704 31 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
- Other p/st
- With engines of a cylinder capacity exceeding 2 800 cm3 p/st
- 8704 31 31 00 New 10%p/st
- 8704 31 39 00 Used 10%p/st
- With engines of a cylinder capacity not exceeding 2 800 cm3 p/st
- 8704 31 91 00 New 10%p/st
- 8704 31 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 |
|---|---|---|---|
 France | £43.3m | 47.9% | +55.8% |
 Romania | £22.9m | 25.4% | -61.3% |
 Mexico | £9m | 9.9% | -5.9% |
 Poland | £8.3m | 9.2% | -55.3% |
 United States | £4.6m | 5.1% | +290.3% |
 Thailand | £1.3m | 1.5% | +484.3% |
 Italy | £250k | 0.3% | +0.1% |
 Belgium | £173k | 0.2% | — |
Same subheading in other tariffs
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% 
GCC 5% General (MFN) 9 tariff lines 
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% World trade in 2024
Trade value (US$) no reported trade < US$240kUS$240k+US$10m+US$188m+> US$1.8bn
Exports: 120
- Mexico: US$24.6bn
- United States: US$10.1bn
- Canada: US$3.1bn
- China: US$1.8bn
- Thailand: US$1.6bn
- Brazil: US$1.1bn
- Japan: US$985m
- Spain: US$424m
- South Africa: US$274m
- Romania: US$198m
- Indonesia: US$193m
- France: US$188m
- Poland: US$169m
- Kuwait: US$156m
- Portugal: US$99m
- Argentina: US$98m
- Germany: US$80m
- Belgium: US$70m
- India: US$70m
- South Korea: US$68m
- Bahrain: US$65m
- Morocco: US$61m
- Slovakia: US$57m
- Italy: US$46m
- Finland: US$20m
- Türkiye: US$12m
- Hungary: US$12m
- Czechia: US$11m
- Taiwan: US$10m
- Netherlands: US$10m
- Russia: US$9m
- Australia: US$8m
- Switzerland: US$8m
- Saudi Arabia: US$7m
- Sweden: US$6m
- United Arab Emirates: US$6m
- Lithuania: US$5m
- United Kingdom: US$5m
- Hong Kong SAR China: US$4m
- Armenia: US$4m
- Chile: US$3m
- Austria: US$2m
- Singapore: US$2m
- Bulgaria: US$2m
- Denmark: US$1m
- Guatemala: US$796k
- Slovenia: US$770k
- Cambodia: US$750k
- Tanzania: US$698k
- Egypt: US$662k
- Estonia: US$660k
- Kazakhstan: US$601k
- El Salvador: US$563k
- Norway: US$422k
- Greece: US$414k
- Malaysia: US$334k
- New Zealand: US$283k
- Croatia: US$269k
- Mali: US$254k
- Iran: US$240k
Trade value (US$) no reported trade < US$5mUS$5m+US$32m+US$111m+> US$357m
Imports: 213
- United States: US$25.4bn
- Canada: US$9.3bn
- Mexico: US$2.7bn
- Australia: US$846m
- United Arab Emirates: US$542m
- Argentina: US$493m
- Saudi Arabia: US$357m
- Kuwait: US$333m
- France: US$314m
- Brazil: US$314m
- Chile: US$282m
- Uruguay: US$222m
- United Kingdom: US$209m
- Germany: US$177m
- Iraq: US$173m
- Russia: US$172m
- Algeria: US$158m
- Guatemala: US$157m
- Belgium: US$134m
- Oman: US$133m
- China: US$115m
- Nigeria: US$111m
- Colombia: US$107m
- Bolivia: US$99m
- Kazakhstan: US$96m
- South Africa: US$96m
- Peru: US$94m
- Vietnam: US$89m
- Switzerland: US$88m
- Malaysia: US$86m
- Bahrain: US$86m
- Honduras: US$84m
- Türkiye: US$77m
- Qatar: US$76m
- Dominican Republic: US$72m
- Jordan: US$70m
- Netherlands: US$66m
- Italy: US$66m
- El Salvador: US$64m
- Japan: US$58m
- Philippines: US$54m
- Sweden: US$53m
- Spain: US$51m
- New Zealand: US$46m
- Poland: US$45m
- Egypt: US$40m
- Norway: US$40m
- Libya: US$39m
- Costa Rica: US$39m
- Paraguay: US$38m
- Uzbekistan: US$37m
- South Korea: US$36m
- Angola: US$36m
- Czechia: US$32m
- Ecuador: US$29m
- Romania: US$29m
- Hungary: US$28m
- Israel: US$28m
- Côte d’Ivoire: US$27m
- Greece: US$25m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Mexico | US$24.6bn | 53.8% |
| 2 | United States | US$10.1bn | 22.2% |
| 3 | Canada | US$3.1bn | 6.7% |
| 4 |  China | US$1.8bn | 3.9% |
| 5 | Thailand | US$1.6bn | 3.4% |
| 6 | Brazil | US$1.1bn | 2.5% |
| 7 | Japan | US$985m | 2.2% |
| 8 |  Spain | US$424m | 0.9% |
| 9 |  South Africa | US$274m | 0.6% |
| 10 | Romania | US$198m | 0.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$25.4bn | 55.7% |
| 2 | Canada | US$9.3bn | 20.3% |
| 3 | Mexico | US$2.7bn | 6% |
| 4 |  Australia | US$846m | 1.9% |
| 5 |  United Arab Emirates | US$542m | 1.2% |
| 6 | Argentina | US$493m | 1.1% |
| 7 |  Saudi Arabia | US$357m | 0.8% |
| 8 |  Kuwait | US$333m | 0.7% |
| 9 | France | US$314m | 0.7% |
| 10 | Brazil | US$314m | 0.7% |
Import duty on this product around the world 162
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.
- 10%median duty
- 21number of duty-free countries (MFN)
- 2,398%highest: Zambia, Pakistan, India
162
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 20% | 0% – 40% | 2023 · HS 2017 |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 13% | 5% – 20% | 2021 · HS 2007 |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 15% | 13% – 15% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 20% | 5% – 25% | 2023 · HS 2017 |
 Barbados | 7.5% | 5% – 10% | 2022 · HS 2017 |
 Belarus | 15% | 13% – 15% | 2021 · HS 2017 |
 Belize | 8.3% | 5% – 10% | 2023 |
 Benin | 8% | 5% – 10% | 2023 |
 Bermuda | 35% | 2023 | |
 Bhutan | 20% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 13% | 0% – 25% | 2023 |
| Brazil | 35% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 8% | 5% – 10% | 2023 |
 Burundi | 13% | 0% – 25% | 2023 |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 6.1% | 2023 | |
 Cape Verde | 15% | 10% – 20% | 2023 · HS 2017 |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 15% | 2023 | |
 Colombia | 15% | 5% – 35% | 2023 · HS 2017 |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 28% | 0% – 120% | 2022 · HS 2017 |
 Costa Rica | 4.2% | 0% – 14% | 2023 |
 Côte d’Ivoire | 8% | 5% – 10% | 2023 · HS 2017 |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Dominican Republic | 13% | 8% – 20% | 2023 |
 Ecuador | 15% | 0% – 40% | 2023 · HS 2017 |
 Egypt | 23% | 10% – 30% | 2019 · HS 2017 |
 El Salvador | 3% | 1% – 5% | 2022 |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 13% | 0% – 25% | 2023 |
 Ethiopia | 16% | 0% – 35% | 2021 · HS 2017 |
| European Union (27 countries) | 14% | 3.5% – 22% | 2023 |
 Fiji | 3.7% | 0% – 5% | 2023 |
 Gabon | 20% | 2023 | |
 Gambia | 8% | 5% – 10% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 8% | 5% – 10% | 2023 |
 Gibraltar | 16% | 13% – 18% | 2023 · HS 2017 |
 Grenada | 13% | 5% – 15% | 2023 · HS 2012 |
 Guatemala | 0% | 2023 | |
 Guinea | 8% | 5% – 10% | 2023 |
 Guinea-Bissau | 8% | 5% – 10% | 2023 |
 Guyana | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Haiti | 7.8% | 0% – 10% | 2020 · HS 2017 |
 Honduras | 7.5% | 5% – 10% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 40% | 2023 | |
 Indonesia | 37% | 10% – 50% | 2023 |
 Iran | 30% | 20% – 40% | 2020 · HS 2017 |
 Israel | 3.5% | 0% – 7% | 2022 · HS 2017 |
 Jamaica | 13% | 5% – 20% | 2023 |
| Japan | 0% | 2023 | |
 Jordan | 14% | 0% – 25% | 2023 |
 Kazakhstan | 10% | 5% – 15% | 2023 |
 Kenya | 18% | 0% – 35% | 2023 |
 Kiribati | 35% | 2023 · HS 2002 | |
| Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15% | 13% – 15% | 2021 · HS 2017 |
 Laos | 0% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 13% | 0% – 25% | 2023 |
 Liberia | 8% | 5% – 10% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 20% | 0% – 30% | 2023 |
 Maldives | 35% | 2023 | |
 Mali | 8% | 5% – 10% | 2023 |
 Mauritania | 8% | 5% – 10% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 23% | 5% – 50% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 33% | 2.5% – 40% | 2023 |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 9.3% | 7.5% – 10% | 2023 · HS 2017 |
 Namibia | 13% | 0% – 25% | 2023 |
 Nauru | 25% | 2021 · HS 2017 | |
 Nepal | 25% | 1% – 40% | 2023 |
| New Zealand | 1.7% | 0% – 5% | 2023 |
 Nicaragua | 5% | 2023 | |
 Niger | 8% | 5% – 10% | 2023 |
| Nigeria | 8% | 5% – 10% | 2023 |
| North Macedonia | 8.6% | 3% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 57% | 50% – 60% | 2023 |
 Palestinian Territories | 3.5% | 0% – 7% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 26% | 3% – 30% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 15% | 13% – 15% | 2021 · HS 2017 |
 Rwanda | 13% | 0% – 25% | 2023 |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 8.5% | 5% – 10% | 2023 |
 Senegal | 8% | 5% – 10% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 8% | 5% – 10% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
| South Africa | 13% | 0% – 25% | 2023 |
 South Korea | 10% | 2023 | |
 Sri Lanka | 16% | 0% – 20% | 2023 |
 St Kitts & Nevis | 25% | 5% – 45% | 2023 |
 St Lucia | 10% | 0% – 20% | 2023 · HS 2012 |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 8.3% | 5% – 10% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 7.5% | 5% – 10% | 2023 · HS 2007 |
| Switzerland | 0% | 2023 | |
 Syria | 17% | 10% – 20% | 2020 · HS 2012 |
 Tajikistan | 8% | 2021 · HS 2012 | |
 Tanzania | 13% | 0% – 25% | 2023 |
| Thailand | 40% | 2023 | |
 Togo | 8% | 5% – 10% | 2023 |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 5% | 0% – 10% | 2023 · HS 2012 |
| Türkiye | 14% | 3.5% – 22% | 2023 |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 13% | 0% – 25% | 2023 |
 Ukraine | 5% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8.4% | 2% – 10% | 2023 |
| United States | 25% | 2023 | |
 Uruguay | 19% | 8% – 23% | 2023 · HS 2017 |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 25% | 0% – 70% | 2023 |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 15% | 5% – 25% | 2017 · HS 2017 |
 Zambia | 2,398%* | 2023 | |
 Zimbabwe | 0.3% | 0% – 0.6% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 78219 Motor vehicles for the transport of goods, n.e.s.
- End use (BEC Rev. 5)
- Capital goods · BEC 512020
- CPC 2.1 product
- 49114 Motor vehicles n.e.c. for the transport of goods
- ISIC Rev. 4 activity
- 2910 Manufacture of motor vehicles
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8704.31 | changed |
| 2012 | 8704.31 | changed |
| 2007 | 8704.31 | changed |
| 2002 | 8704.31 | changed |
| 1996 | 8704.31 | changed |
| 1992 | 8704.31 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 26
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
- N351601 U.S. CBP
The tariff classification of a 1999 Subaru Sambar light truck from Japan
- N345355 U.S. CBP
The tariff classification of a 1998 Land Rover Defender 110 from South Africa
26 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.
- Other · Applies from:
CELEX 32026R1741 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 8704.31 covers 5 tariff lines and the duty is between 2% and 10%.
The EU Combined Nomenclature divides subheading 8704.31 into 5 tariff lines; the duty is between 3.5% and 22% (average 13.5%).
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2% – 10%; 170 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported petrol trucks, GVW up to 5 t worth £90.3m (down 23% on the year before), at an average of £12.50 per kg; France supplied 48%, followed by Romania.
World trade in petrol trucks, GVW up to 5 t reached US$45.7bn in 2024, down 5% on 2023.
Mexico was the largest exporter with 53.8% of the total, ahead of the United States.
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 8704.31, 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 8704.31 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 8704.31 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?
Mexico, with US$24.6bn in 2024 (53.8% of world exports).
Which countries can export petrol 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 petrol trucks, GVW up to 5 t from?
In the 12 months to August 2026, the largest suppliers were France (48%), Romania (25%) and Mexico (10%), out of total imports of £90.3m.