Subheading · Chapter 87 · Heading 8704
8704.41: Of a gross vehicle weight not exceeding 5 tonnes
Subheading 8704.41 belongs to heading 8704 (motor vehicles for the transport of goods) in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8704 41 00 00 Of a gross vehicle weight not exceeding 5 tonnes p/st
- 8704 41 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 m³ p/st
- 8704 41 31 00 New 10%p/st
- 8704 41 39 00 Used 10%p/st
- With engines of a cylinder capacity not exceeding 2 500 cm³ p/st
- 8704 41 91 00 New 10%p/st
- 8704 41 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 |
|---|---|---|---|
 Poland | £2m | 97.7% | +1,012.6% |
 China | £47k | 2.3% | — |
 Australia | £0 | 0% | -100% |
 Germany | £0 | 0% | -100% |
 France | £0 | 0% | -100% |
 Ireland | £0 | 0% | -100% |
 Italy | £0 | 0% | -100% |
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 Free – 6.1% General (MFN) 4 tariff lines · average 4.6% 
Mexico 5% – 50% General (MFN) 3 tariff lines · average 35% 
Brazil 35% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 3 tariff lines 
Peru Free General (MFN) 2 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) 1 tariff line 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free – 15% General (MFN) 5 tariff lines · average 8% 
Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8% World trade in 2024
Trade value (US$) no reported trade < US$199kUS$199k+US$4m+US$20m+> US$105m
Exports: 56
- France: US$161m
- Thailand: US$105m
- Japan: US$68m
- China: US$28m
- Luxembourg: US$21m
- Netherlands: US$20m
- Belgium: US$18m
- Spain: US$13m
- Türkiye: US$12m
- Sweden: US$10m
- Poland: US$8m
- Slovenia: US$7m
- Germany: US$6m
- Italy: US$4m
- Czechia: US$4m
- Romania: US$4m
- United States: US$2m
- South Africa: US$2m
- Denmark: US$2m
- Hungary: US$2m
- Lithuania: US$1m
- Slovakia: US$589k
- Mexico: US$461k
- United Kingdom: US$414k
- Bulgaria: US$365k
- Serbia: US$325k
- Switzerland: US$199k
- Ireland: US$142k
- Portugal: US$131k
- Austria: US$98k
- Croatia: US$81k
- Zimbabwe: US$77k
- South Korea: US$50k
- Zambia: US$44k
- Canada: US$41k
- India: US$39k
- United Arab Emirates: US$27k
- Australia: US$22k
- Bosnia & Herzegovina: US$20k
- Tanzania: US$18k
- Malaysia: US$16k
- Singapore: US$15k
- New Zealand: US$15k
- Indonesia: US$10k
- Brazil: US$9k
- Angola: US$8k
- Iceland: US$7k
- Norway: US$7k
- Russia: US$3k
- Malawi: US$2k
- Finland: US$600
- Cyprus: US$300
- Greece: US$300
- Estonia: US$100
- Latvia: US$0
- Malta: US$0
Trade value (US$) no reported trade < US$113kUS$113k+US$844k+US$6m+> US$42m
Imports: 131
- New Zealand: US$137m
- Sweden: US$60m
- Denmark: US$59m
- United Kingdom: US$42m
- Malaysia: US$40m
- Netherlands: US$21m
- Germany: US$20m
- Portugal: US$19m
- Italy: US$9m
- Luxembourg: US$8m
- Hungary: US$8m
- Mexico: US$7m
- Poland: US$6m
- Belgium: US$6m
- France: US$6m
- Slovenia: US$5m
- Türkiye: US$5m
- Colombia: US$4m
- Switzerland: US$3m
- Croatia: US$2m
- Philippines: US$2m
- Uruguay: US$2m
- Czechia: US$2m
- Dominican Republic: US$2m
- Romania: US$1m
- Chile: US$1m
- Lithuania: US$1m
- Botswana: US$1m
- Slovakia: US$1m
- Serbia: US$1m
- Cuba: US$1m
- Spain: US$958k
- Singapore: US$844k
- Ukraine: US$783k
- Albania: US$777k
- Finland: US$742k
- Costa Rica: US$692k
- Greece: US$648k
- Moldova: US$630k
- Montenegro: US$604k
- Norway: US$572k
- Bulgaria: US$540k
- Bosnia & Herzegovina: US$534k
- Bangladesh: US$450k
- Armenia: US$449k
- Ireland: US$444k
- Jamaica: US$405k
- Zambia: US$394k
- Peru: US$346k
- United Arab Emirates: US$343k
- Bahamas: US$311k
- Estonia: US$241k
- El Salvador: US$221k
- Laos: US$215k
- Nigeria: US$209k
- Ecuador: US$193k
- North Macedonia: US$185k
- Austria: US$183k
- Zimbabwe: US$173k
- Côte d’Ivoire: US$163k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$161m | 32.1% |
| 2 |  Thailand | US$105m | 20.9% |
| 3 | Japan | US$68m | 13.5% |
| 4 | China | US$28m | 5.7% |
| 5 |  Luxembourg | US$21m | 4.3% |
| 6 |  Netherlands | US$20m | 4% |
| 7 |  Belgium | US$18m | 3.6% |
| 8 |  Spain | US$13m | 2.7% |
| 9 | Türkiye | US$12m | 2.5% |
| 10 |  Sweden | US$10m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | New Zealand | US$137m | 27.3% |
| 2 | Sweden | US$60m | 11.9% |
| 3 |  Denmark | US$59m | 11.8% |
| 4 | United Kingdom | US$42m | 8.4% |
| 5 |  Malaysia | US$40m | 8% |
| 6 | Netherlands | US$21m | 4.2% |
| 7 | Germany | US$20m | 4.1% |
| 8 |  Portugal | US$19m | 3.8% |
| 9 | Italy | US$9m | 1.9% |
| 10 | Luxembourg | US$8m | 1.6% |
Import duty on this product around the world 92
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%median duty
- 19number of duty-free countries (MFN)
- 42%highest: Indonesia, India, Thailand
92
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 4.8% | 0% – 5% | 2023 |
 Armenia | 12% | 10% – 15% | 2023 |
| Australia | 5% | 2023 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 10% | 2023 | |
 Benin | 8% | 5% – 10% | 2023 |
 Bermuda | 35% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 13% | 0% – 25% | 2023 |
 Burkina Faso | 8% | 5% – 10% | 2023 |
 Burundi | 13% | 0% – 25% | 2023 |
 Cameroon | 20% | 2023 | |
| Canada | 3.1% | 0% – 6.1% | 2023 |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
| China | 15% | 2023 | |
 Congo - Brazzaville | 20% | 2023 | |
 Costa Rica | 0% | 2023 | |
 Dominican Republic | 12% | 0% – 20% | 2023 |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 13% | 0% – 25% | 2023 |
| European Union (27 countries) | 14% | 3.5% – 22% | 2023 |
 Fiji | 1.4%* | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 8% | 5% – 10% | 2023 |
 Ghana | 8% | 5% – 10% | 2023 |
 Guatemala | 0% | 2023 | |
 Guinea | 8% | 5% – 10% | 2023 |
 Guinea-Bissau | 8% | 5% – 10% | 2023 |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 40% | 2023 | |
 Indonesia | 42% | 10% – 50% | 2023 |
 Jamaica | 11% | 5% – 20% | 2023 |
| Japan | 0% | 2023 | |
 Jordan | 15% | 0% – 25% | 2023 |
 Kazakhstan | 12% | 10% – 15% | 2023 |
 Kenya | 18% | 0% – 35% | 2023 |
 Kuwait | 5% | 2023 | |
 Lesotho | 13% | 0% – 25% | 2023 |
 Liberia | 8% | 5% – 10% | 2023 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 6.7% | 0% – 10% | 2023 |
| Malaysia | 24% | 0% – 30% | 2023 |
 Maldives | 35% | 2023 | |
 Mali | 8% | 5% – 10% | 2023 |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 31% | 2.5% – 40% | 2023 |
 Mozambique | 5% | 2023 | |
 Namibia | 13% | 0% – 25% | 2023 |
 Nepal | 25% | 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 | 8% | 0% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 30% | 2023 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Philippines | 25% | 3% – 30% | 2023 |
 Qatar | 5% | 2023 | |
 Rwanda | 13% | 0% – 25% | 2023 |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 8% | 5% – 10% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 8% | 5% – 10% | 2023 |
 South Africa | 13% | 0% – 25% | 2023 |
 South Korea | 10% | 2023 | |
 Sri Lanka | 16% | 0% – 20% | 2023 |
 St Kitts & Nevis | 25% | 5% – 45% | 2023 |
 St Vincent & the Grenadines | 8.3% | 5% – 10% | 2023 |
| Switzerland | 0% | 2023 | |
 Tanzania | 13% | 0% – 25% | 2023 |
| Thailand | 40% | 2023 | |
 Togo | 8% | 5% – 10% | 2023 |
| Türkiye | 14% | 3.5% – 22% | 2023 |
 Uganda | 13% | 0% – 25% | 2023 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8.4% | 2% – 10% | 2023 |
| United States | 25% | 2023 | |
 Vanuatu | 0% | 2023 | |
 Vietnam | 30% | 0% – 70% | 2023 |
 Zambia | 30% | 2023 | |
 Zimbabwe | 0.3% | 0.1% – 0.6% | 2023 |
Tariff data years 2022–2023; 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 | 8704.21, 8704.90 | changed |
| 2012 | 8704.21, 8704.90 | changed |
| 2007 | 8704.21, 8704.90 | changed |
| 2002 | 8704.21, 8704.90 | changed |
| 1996 | 8704.21, 8704.90 | changed |
| 1992 | 8704.21, 8704.90 | changed |
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.
- Other · Applies from:
CELEX 32026R1741 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
Code history
Since 2022; before, these goods were classified under 8704.21.
The UK Global Tariff divides subheading 8704.41 into 5 tariff lines; the duty is between 2% and 10% (average 8.4%).
In the EU Combined Nomenclature, subheading 8704.41 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 these goods into the UK came to £2m between September 2025 and August 2026 (down 70% on the year before); Poland supplied 98%, followed by China.
In 2024, countries exported these goods worth US$502m (−24.6% year on year).
The largest exporter was France (US$161m), followed by Thailand.
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 8704.41, 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 8704.41 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 8704.41 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?
France, with US$161m in 2024 (32.1% of world exports).
Which countries can export these goods 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 these goods from?
In the 12 months to August 2026, the largest suppliers were Poland (98%), China (2%) and Australia (0%), out of total imports of £2m.