Subheading · Chapter 87 · Heading 8704

8704.42: Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes

8704.42 is a six-digit subheading of heading 8704, motor vehicles for the transport of goods, 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 42 00 00 Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes p/st
8704 42 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
Other p/st
8704 42 91 00 New 10%p/st
8704 42 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£1.2m+81.6% · previous 12 months

Average import price£9.93 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
Poland	£1.1m	92.9%	+326.3%
France	£53k	4.4%	—
Ireland	£25k	2.1%	-67.7%
United Kingdom	£8k	0.7%	—
Czechia	£0	0%	-100%
Netherlands	£0	0%	-100%
Sweden	£0	0%	-100%

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

Canada 6.1% General (MFN) 4 tariff lines

Mexico 5% – 50% General (MFN) 3 tariff lines · average 25%

Brazil 35% General (MFN) 1 tariff line

Argentina 35% General (MFN) 1 tariff line

Peru Free General (MFN) 1 tariff line

New Zealand Free – 5% General (MFN) 32 tariff lines · average 2.3%

Japan Free General (MFN) 1 tariff line

Taiwan 25% General (MFN) 2 tariff lines

GCC 5% General (MFN) 1 tariff line

Switzerland Free General (MFN) 1 tariff line

Norway Free General (MFN) 1 tariff line

North Macedonia 3% – 10% General (MFN) 3 tariff lines · average 6%

Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8%

World trade in 2024

8704.42 · US$139m

Trade value (US$) no reported trade < US$371kUS$371k+US$2m+US$8m+> US$21m

Exports: 51

Japan: US$52m
Sweden: US$21m
China: US$14m
Netherlands: US$8m
Germany: US$8m
Belgium: US$5m
United States: US$4m
Poland: US$3m
Luxembourg: US$3m
Lithuania: US$2m
Denmark: US$2m
Türkiye: US$2m
South Africa: US$2m
Italy: US$1m
Austria: US$1m
United Kingdom: US$1m
Czechia: US$1m
France: US$1m
Norway: US$963k
Serbia: US$843k
Croatia: US$789k
Australia: US$603k
Estonia: US$498k
Slovenia: US$445k
Malaysia: US$371k
Hungary: US$344k
Switzerland: US$335k
Slovakia: US$254k
Finland: US$232k
South Korea: US$218k
Portugal: US$191k
Montenegro: US$151k
Mexico: US$146k
Bulgaria: US$116k
Latvia: US$112k
Romania: US$72k
Canada: US$71k
Spain: US$68k
Zambia: US$46k
United Arab Emirates: US$37k
Uganda: US$25k
Botswana: US$24k
Saudi Arabia: US$24k
Costa Rica: US$18k
New Zealand: US$17k
Ireland: US$17k
Bosnia & Herzegovina: US$11k
Guatemala: US$6k
Angola: US$5k
Iceland: US$2k
Greece: US$0

Top exporters

Rank	Country	Value	Share
1	Japan	US$52m	37.4%
2	Sweden	US$21m	15.5%
3	China	US$14m	9.9%
4	Netherlands	US$8m	6%
5	Germany	US$8m	5.7%
6	Belgium	US$5m	3.3%
7	United States	US$4m	2.6%
8	Poland	US$3m	2.4%
9	Luxembourg	US$3m	1.8%
10	Lithuania	US$2m	1.7%

Top importers

Rank	Country	Value	Share
1	Mexico	US$34m	24.7%
2	Australia	US$12m	8.4%
3	Lithuania	US$10m	7.2%
4	Germany	US$5m	3.7%
5	Estonia	US$5m	3.6%
6	Romania	US$4m	3.2%
7	Singapore	US$4m	2.7%
8	Malaysia	US$4m	2.5%
9	Cambodia	US$3m	2.4%
10	Netherlands	US$3m	2.4%

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
20number of duty-free countries (MFN)
41%highest: Indonesia, India, Thailand

Importing country	MFN duty	lines from – to	data year
Albania	0%		2023
Algeria	4.8%	0% – 5%	2023
Armenia	12%	5% – 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	10%	0% – 20%	2023
Burkina Faso	8%	5% – 10%	2023
Burundi	13%	0% – 25%	2023
Cameroon	20%		2023
Canada	6.1%		2023
Central African Republic	20%		2023
Chad	20%		2023
China	15%		2023
Congo - Brazzaville	20%		2023
Costa Rica	0%		2023
Dominican Republic	8%		2023
El Salvador	0%		2022
Equatorial Guinea	20%		2023
Eswatini	10%	0% – 20%	2023
European Union (27 countries)	16%	3.5% – 22%	2023
Fiji	1.1%^*		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	41%	10% – 50%	2023
Jamaica	8.8%	5% – 10%	2023
Japan	0%		2023
Jordan	0%		2023
Kazakhstan	11%	5% – 15%	2023
Kenya	18%	0% – 35%	2023
Kuwait	5%		2023
Lesotho	10%	0% – 20%	2023
Liberia	8%	5% – 10%	2023
Macao SAR China	0%		2023
Madagascar	6.7%	0% – 10%	2023
Malaysia	23%	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	10%	0% – 20%	2023
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	6%	3% – 10%	2023
Norway	0%		2023
Oman	5%		2023
Pakistan	30%		2023
Panama	0%		2023
Papua New Guinea	0%		2023
Philippines	20%	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	10%	0% – 20%	2023
South Korea	10%		2023
Sri Lanka	0%		2023
St Kitts & Nevis	25%	5% – 45%	2023
St Vincent & the Grenadines	7.5%	5% – 10%	2023
Switzerland	8.8%^*		2023
Tanzania	13%	0% – 25%	2023
Thailand	40%		2023
Togo	8%	5% – 10%	2023
Türkiye	16%	3.5% – 22%	2023
Uganda	13%	0% – 25%	2023
United Arab Emirates	5%		2023
United Kingdom	7.3%	2% – 10%	2023
United States	25%		2023
Vanuatu	0%		2023
Vietnam	18%	0% – 50%	2023
Zambia	15%		2023
Zimbabwe	0.1%	0.1% – 0.1%	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	8704.22, 8704.90	changed
2012	8704.22, 8704.90	changed
2007	8704.22, 8704.90	changed
2002	8704.22, 8704.90	changed
1996	8704.22, 8704.90	changed
1992	8704.22, 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.

Tariff change 22 June 2026 · Applies from: 12 July 2026

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

Rule changes →

Code history

Since 2022; before, these goods were classified under 8704.22.

In the UK Global Tariff, subheading 8704.42 covers 3 tariff lines and the duty is between 2% and 10%.

The EU Combined Nomenclature divides subheading 8704.42 into 3 tariff lines; the duty is between 3.5% and 22% (average 15.8%).

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 these goods worth £1.2m (up 82% on the year before), at an average of £9.93 per kg; Poland supplied 93%, followed by France.

World trade in these goods reached US$139m in 2024, up 4.2% on 2023.

Japan was the largest exporter with 37.4% of the total, ahead of Sweden.

Questions and answers

What is the HS code for of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes?

Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes fall under HS subheading 8704.42, 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 but… in the UK?

Under the UK Global Tariff, imports under 8704.42 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 but… in the EU?

Under the EU Combined Nomenclature, imports under 8704.42 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 but…?

Japan, with US$52m in 2024 (37.4% 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 (93%), France (4%) and Ireland (2%), out of total imports of £1.2m.

Download as CSV Follow changes (RSS)

Source

UK Global Tariff — UK Global Tariff · Official source
EU Combined Nomenclature — CN 2026 · In force from 1 January 2026 · Official source
Turkish Customs Tariff Schedule — TGTC 2026 · In force from 1 January 2026 · Official source
Harmonized Tariff Schedule of the United States — HTS 2026 · Official source
Customs Tariff of Canada — T2026-2 · In force from 11 September 2026 · Official source
Mexican Tariff (TIGIE) — LIGIE / TIGIE · In force from 14 October 2026 · Official source
Brazilian Tariff (NCM/TEC) — NCM / TEC · In force from 24 October 2026 · Official source
Argentine Tariff (NCM-SIM) — Arancel Integrado (ARCA) · In force from 24 October 2026 · Official source
Customs Tariff of Peru — Arancel de Aduanas 2022 · In force from 1 January 2022 · Official source
Working Tariff Document of New Zealand — Working Tariff Document · In force from 24 October 2026 · Official source
Customs Tariff Schedules of Japan — 実行関税率表 · In force from 8 August 2026 · Official source
Customs Import Tariff of Taiwan — 海關進口稅則 · In force from 24 April 2025 · Official source
GCC Common Customs Tariff — HS Code Master v3.3 · In force from 1 January 2025 · Official source
Swiss Customs Tariff (Tares) — Tares · In force from 24 October 2026 · Official source
Customs Tariff of Norway — Tolltariffen · In force from 24 October 2026 · Official source
Customs Tariff of North Macedonia — Customs Tariff 2026 · In force from 1 January 2026 · Official source
ECOWAS Common External Tariff (Nigeria) — ECOWAS CET v3.1 · In force from 7 September 2023 · Official source
Trade data: CEPII BACI (HS 2022), V202601

For information only and not legally binding. Classification and duty depend on the goods and the rules in force on the day of import; the official texts and a binding tariff decision prevail. →

Wrong information? Tell us