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

World trade in 2024

8704.52 · US$28.2m

Trade value (US$) no reported trade < US$150.6kUS$150.6k+US$992.7k+US$3.3m+> US$4.2m

Exports: 34
  1. Netherlands: US$6.1m
  2. Canada: US$4.2m
  3. Germany: US$3.7m
  4. United States: US$3.3m
  5. Austria: US$2.4m
  6. Poland: US$2m
  7. Sweden: US$1.4m
  8. Mexico: US$1.3m
  9. Denmark: US$992.7k
  10. Finland: US$649.4k
  11. Spain: US$525.1k
  12. Italy: US$303.3k
  13. Slovenia: US$244.3k
  14. Japan: US$167.5k
  15. France: US$160k
  16. United Kingdom: US$159.9k
  17. Senegal: US$150.6k
  18. South Africa: US$144.4k
  19. Norway: US$107.4k
  20. Singapore: US$62.2k
  21. Croatia: US$46.6k
  22. New Zealand: US$30.3k
  23. Belgium: US$28.6k
  24. Zambia: US$26.5k
  25. Hungary: US$17.7k
  26. Greece: US$16.2k
  27. China: US$11.9k
  28. Bulgaria: US$11.1k
  29. Latvia: US$8.7k
  30. United Arab Emirates: US$7.7k
  31. Luxembourg: US$7.4k
  32. Tanzania: US$7k
  33. Bosnia & Herzegovina: US$3.9k
  34. Slovakia: US$900

Top exporters

RankCountryValueShare
1 Netherlands US$6.1m 21.8%
2 Canada US$4.2m 14.8%
3 Germany US$3.7m 13.1%
4 United States US$3.3m 11.7%
5 Austria US$2.4m 8.4%
6 Poland US$2m 7%
7 Sweden US$1.4m 4.8%
8 Mexico US$1.3m 4.6%
9 Denmark US$992.7k 3.5%
10 Finland US$649.4k 2.3%

Top importers

RankCountryValueShare
1 United States US$4.2m 14.9%
2 Germany US$2.6m 9.1%
3 Croatia US$2.3m 8.2%
4 Switzerland US$1.8m 6.3%
5 Poland US$1.6m 5.5%
6 Dominican Republic US$1.5m 5.2%
7 Honduras US$1.5m 5.2%
8 Portugal US$1.4m 5.1%
9 Belgium US$1.2m 4.4%
10 Sweden US$1.2m 4.2%

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$28.2m (+8% year on year).

The largest exporter was the Netherlands (US$6.1m), 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$6.1m 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.