Subheading · Chapter 87 · Heading 8704

8704.32

8704.32: Of a gross vehicle weight exceeding 5 tonnes

Petrol trucks over 5 t GVW

8704.32 is the HS subheading for petrol trucks over 5 t GVW, under heading 8704 in chapter 87.

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 →
  1. 8704 32 00 00 Of a gross vehicle weight exceeding 5 tonnes p/st
  2. 8704 32 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
  3. Other p/st
  4. 8704 32 91 00 New 10%p/st
  5. 8704 32 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 schemeCountriesRate
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£13.9m-32.3% · previous 12 months
Average import price£10.10 per kg
Mar 2024: £263kApr 2024: £45kMay 2024: £293kJun 2024: £290kJul 2024: £118kSept 2024: £115kOct 2024: £455kNov 2024: £457kDec 2024: £340kJan 2025: £102kMar 2025: £656kApr 2025: £3.2mMay 2025: £4.9mJun 2025: £6mJul 2025: £2.9mAug 2025: £1.4mSept 2025: £2.7mOct 2025: £1.1mNov 2025: £1mDec 2025: £2.8mJan 2026: £1.1mFeb 2026: £272kMar 2026: £482kApr 2026: £617kMay 2026: £348kJun 2026: £1.5mJul 2026: £1.7mAug 2026: £358k 20252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £13.1m 94% -25%
Netherlands £572k 4.1% -76.3%
Sweden £130k 0.9% —
Germany £76k 0.5% -71.6%
Ireland £54k 0.4% +346.5%
Italy £0 0% -100%
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8704.32 · US$1.9bn

Trade value (US$) no reported trade < US$413kUS$413k+US$3m+US$14m+> US$183m

Exports: 82
  1. United States: US$973m
  2. Mexico: US$403m
  3. Netherlands: US$183m
  4. Canada: US$146m
  5. China: US$47m
  6. Sweden: US$36m
  7. France: US$32m
  8. Denmark: US$14m
  9. Germany: US$14m
  10. Belgium: US$10m
  11. Italy: US$8m
  12. Austria: US$7m
  13. Japan: US$7m
  14. United Kingdom: US$6m
  15. Lithuania: US$6m
  16. Hong Kong SAR China: US$5m
  17. Finland: US$5m
  18. Indonesia: US$4m
  19. South Africa: US$4m
  20. Brazil: US$4m
  21. Czechia: US$3m
  22. Poland: US$3m
  23. India: US$3m
  24. Croatia: US$3m
  25. Spain: US$2m
  26. Switzerland: US$2m
  27. Norway: US$2m
  28. Greece: US$1m
  29. Saudi Arabia: US$1m
  30. United Arab Emirates: US$1m
  31. Estonia: US$1m
  32. Bahamas: US$990k
  33. Taiwan: US$875k
  34. Côte d’Ivoire: US$816k
  35. Hungary: US$719k
  36. Slovakia: US$715k
  37. Bulgaria: US$685k
  38. New Zealand: US$634k
  39. South Korea: US$608k
  40. Slovenia: US$445k
  41. Ireland: US$414k
  42. Kuwait: US$381k
  43. Luxembourg: US$364k
  44. Latvia: US$364k
  45. Uzbekistan: US$355k
  46. Chile: US$345k
  47. Singapore: US$340k
  48. Tanzania: US$316k
  49. Malaysia: US$296k
  50. Romania: US$260k
  51. Fiji: US$247k
  52. Argentina: US$236k
  53. Türkiye: US$234k
  54. Thailand: US$209k
  55. Australia: US$193k
  56. Bosnia & Herzegovina: US$179k
  57. Niger: US$130k
  58. Bahrain: US$109k
  59. Russia: US$96k
  60. Serbia: US$80k

Top exporters

RankCountryValueShare
1 United States US$973m 50%
2 Mexico US$403m 20.7%
3 Netherlands US$183m 9.4%
4 Canada US$146m 7.5%
5 China US$47m 2.4%
6 Sweden US$36m 1.9%
7 France US$32m 1.6%
8 Denmark US$14m 0.7%
9 Germany US$14m 0.7%
10 Belgium US$10m 0.5%

Top importers

RankCountryValueShare
1 Canada US$759m 39%
2 United States US$504m 25.9%
3 Mexico US$205m 10.5%
4 Sweden US$54m 2.8%
5 Germany US$49m 2.5%
6 Norway US$39m 2%
7 France US$31m 1.6%
8 Netherlands US$24m 1.2%
9 Nigeria US$21m 1.1%
10 Finland US$19m 1%

Import duty on this product around the world 161

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.

  • 8.8%median duty
  • 23number of duty-free countries (MFN)
  • 1,253%highest: Zambia, India, Thailand

161

Importing countryMFN dutylines from – todata 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 13% 5% – 20% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 15% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 14% 5% – 25% 2023 · HS 2017
Barbados 7.5% 5% – 10% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 7.5% 5% – 10% 2023
Benin 8% 5% – 10% 2023
Bermuda 35% 2023
Bhutan 20% 2022
Bolivia 6.7% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 10% – 20% 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 5% 2023 · HS 2017
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 10% 5% – 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 28% 0% – 120% 2022 · HS 2017
Costa Rica 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 8% 2023
Ecuador 5% 0% – 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 1% 2022
Equatorial Guinea 20% 2023
Eswatini 15% 10% – 20% 2023
Ethiopia 7.5% 0% – 10% 2021 · HS 2017
European Union (27 countries) 16% 3.5% – 22% 2023
Fiji 2.5% 0% – 5% 2023
Gabon 20% 2023
Gambia 8% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 8% 5% – 10% 2023
Gibraltar 15% 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 3.8% 0% – 5% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 40% 2023
Indonesia 27% 5% – 50% 2023
Iran 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 8.8% 5% – 10% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 13% 10% – 15% 2023
Kenya 18% 0% – 35% 2023
Kiribati 35% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 15% 10% – 20% 2023
Liberia 8% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 16%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 4.3% 0% – 10% 2021 · HS 2017
Malaysia 23% 0% – 30% 2023
Maldives 35% 2023
Mali 8% 5% – 10% 2023
Mauritania 8% 5% – 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 25% 5% – 50% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 35% 2.5% – 40% 2023
Mozambique 5% 2023
Myanmar (Burma) 9.4% 7.5% – 10% 2023 · HS 2017
Namibia 15% 10% – 20% 2023
Nauru 35% 2021 · HS 2017
Nepal 17% 1% – 40% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 0% 2023
Niger 8% 5% – 10% 2023
Nigeria 8% 5% – 10% 2023
North Macedonia 7.7% 3% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 28% 20% – 30% 2023
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 20% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 17% 3% – 30% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 13% 0% – 25% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 12% 5% – 15% 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 15% 10% – 20% 2023
South Korea 10% 2023
Sri Lanka 0% 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 7.5% 5% – 10% 2023
Sudan 10% 2021 · HS 2017
Suriname 7.5% 5% – 10% 2023 · HS 2007
Switzerland 8.9%* 2023
Syria 15% 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 16% 3.5% – 22% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 13% 0% – 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 7.3% 2% – 10% 2023
United States 25% 2023
Uruguay 19% 7% – 23% 2023 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 15% 0% – 70% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 15% 5% – 25% 2017 · HS 2017
Zambia 1,253%* 2023
Zimbabwe 0.1% 0% – 0.1% 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

HSCode
20178704.32changed
20128704.32changed
20078704.32changed
20028704.32changed
19968704.32changed
19928704.32changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  2. US Anti-dumping

    Certain Brake Drums From the People's Republic of China: Initiation of Circumvention Inquiry on the Antidumping and Countervailing Duty Orders

    FR Doc. 2026-01598 · 91 FR 3435 · Source: federalregister.gov

Rule changes →

The UK Global Tariff divides subheading 8704.32 into 3 tariff lines; the duty is between 2% and 10% (average 7.3%).

In the EU Combined Nomenclature, subheading 8704.32 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 petrol trucks over 5 t GVW into the UK came to £13.9m between September 2025 and August 2026 (down 32% on the year before); France supplied 94%, followed by Netherlands.

In 2024, countries exported petrol trucks over 5 t GVW worth US$1.9bn (+14.9% year on year).

The largest exporter was the United States (US$973m), followed by Mexico.

Questions and answers

What is the HS code for of a gross vehicle weight exceeding 5 tonnes?

Of a gross vehicle weight exceeding 5 tonnes fall under HS subheading 8704.32, part of heading 8704, in section XVII of the Harmonized System.

What is the import duty on of a gross vehicle weight exceeding 5 tonnes in the UK?

Under the UK Global Tariff, imports under 8704.32 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 5 tonnes in the EU?

Under the EU Combined Nomenclature, imports under 8704.32 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 5 tonnes?

The United States, with US$973m in 2024 (50% of world exports).

Which countries can export petrol trucks over 5 t GVW 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 over 5 t GVW from?

In the 12 months to August 2026, the largest suppliers were France (94%), Netherlands (4%) and Sweden (1%), out of total imports of £13.9m.

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