Subheading · Chapter 87 · Heading 8704

8704.52

8704.52: Of a gross vehicle weight exceeding 5 tonnes

Subheading 8704.52 belongs to heading 8704 (motor vehicles for the transport of goods) 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 52 00 00 Of a gross vehicle weight exceeding 5 tonnes p/st
  2. 8704 52 10 00 Specially designed for the transport of highly radioactive materials 2%p/st
  3. Other p/st
  4. 8704 52 91 00 New 10%p/st
  5. 8704 52 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£80k+927.8% · previous 12 months
Average import price£3.42 per kg
Jul 2024: £7kFeb 2025: £3kApr 2025: £3kJun 2025: £2kSept 2025: £2kNov 2025: £17kApr 2026: £54kJun 2026: £3kJul 2026: £4k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Ireland £54k 67.3% —
Germany £17k 21.4% +409.5%
India £4k 4.7% —
United States £3k 3.9% —
France £2k 2.7% —
Japan £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) 5 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) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 3% – 15% General (MFN) 3 tariff lines · average 7.7% Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8%

World trade in 2024

8704.52 · US$28m

Trade value (US$) no reported trade < US$151kUS$151k+US$993k+US$3m+> US$4m

Exports: 34
  1. Netherlands: US$6m
  2. Canada: US$4m
  3. Germany: US$4m
  4. United States: US$3m
  5. Austria: US$2m
  6. Poland: US$2m
  7. Sweden: US$1m
  8. Mexico: US$1m
  9. Denmark: US$993k
  10. Finland: US$649k
  11. Spain: US$525k
  12. Italy: US$303k
  13. Slovenia: US$244k
  14. Japan: US$168k
  15. France: US$160k
  16. United Kingdom: US$160k
  17. Senegal: US$151k
  18. South Africa: US$144k
  19. Norway: US$107k
  20. Singapore: US$62k
  21. Croatia: US$47k
  22. New Zealand: US$30k
  23. Belgium: US$29k
  24. Zambia: US$27k
  25. Hungary: US$18k
  26. Greece: US$16k
  27. China: US$12k
  28. Bulgaria: US$11k
  29. Latvia: US$9k
  30. United Arab Emirates: US$8k
  31. Luxembourg: US$7k
  32. Tanzania: US$7k
  33. Bosnia & Herzegovina: US$4k
  34. Slovakia: US$900

Top exporters

RankCountryValueShare
1 Netherlands US$6m 21.8%
2 Canada US$4m 14.8%
3 Germany US$4m 13.1%
4 United States US$3m 11.7%
5 Austria US$2m 8.4%
6 Poland US$2m 7%
7 Sweden US$1m 4.8%
8 Mexico US$1m 4.6%
9 Denmark US$993k 3.5%
10 Finland US$649k 2.3%

Top importers

RankCountryValueShare
1 United States US$4m 14.9%
2 Germany US$3m 9.1%
3 Croatia US$2m 8.2%
4 Switzerland US$2m 6.3%
5 Poland US$2m 5.5%
6 Dominican Republic US$1m 5.2%
7 Honduras US$1m 5.2%
8 Portugal US$1m 5.1%
9 Belgium US$1m 4.4%
10 Sweden US$1m 4.2%

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)
  • 40%highest: India, Thailand, Bermuda

92

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Armenia 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 15% 10% – 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 15% 10% – 20% 2023
European Union (27 countries) 16% 3.5% – 22% 2023
Fiji 1.8%* 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 29% 5% – 50% 2023
Jamaica 8.8% 5% – 10% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 14% 10% – 15% 2023
Kenya 18% 0% – 35% 2023
Kuwait 5% 2023
Lesotho 15% 10% – 20% 2023
Liberia 8% 5% – 10% 2023
Macao SAR China 0% 2023
Madagascar 6.7% 0% – 10% 2023
Malaysia 22% 0% – 30% 2023
Maldives 35% 2023
Mali 8% 5% – 10% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 35% 2.5% – 40% 2023
Mozambique 5% 2023
Namibia 15% 10% – 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 7.7% 3% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 30% 2023
Panama 0% 2023
Papua New Guinea 0% 2023
Philippines 17% 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 15% 10% – 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 11%* 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 16% 0% – 70% 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

HSCode
20178704.32, 8704.90changed
20128704.32, 8704.90changed
20078704.32, 8704.90changed
20028704.32, 8704.90changed
19968704.32, 8704.90changed
19928704.32, 8704.90changed

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 →

Code history

Since 2022; before, these goods were classified under 8704.32.

The UK Global Tariff divides subheading 8704.52 into 3 tariff lines; the duty is between 2% and 10% (average 7.3%).

In the EU Combined Nomenclature, subheading 8704.52 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 these goods into the UK came to £80.2k between September 2025 and August 2026 (up 928% on the year before); Ireland supplied 67%, followed by Germany.

In 2024, countries exported these goods worth US$28m (+8% year on year).

The largest exporter was the Netherlands (US$6m), followed by Canada.

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 8704.52, 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 8704.52 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 8704.52 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 Netherlands, with US$6m in 2024 (21.8% 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 Ireland (67%), Germany (21%) and India (5%), out of total imports of £80.2k.

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