Subheading · Chapter 87 · Heading 8704

8704.60

8704.60: Other with only electric motor for propulsion

Electric trucks and vans

8704.60 is the HS subheading for electric trucks and vans, under heading 8704 in chapter 87.

What you pay

Importing into UK

Customs duty 10% standard rate depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8704 60 00 00 Other with only electric motor for propulsion 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—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
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–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Vietnam agreement Vietnam 1.2%
CPTPP Brunei, Malaysia 2%
DCTS Standard Indonesia 6.5%

UK: imports by month

last 12 months£973.1m-2.3% · previous 12 months
Average import price£13.47 per kg
Jan 2024: £19.2mFeb 2024: £30.8mMar 2024: £44.8mApr 2024: £33.9mMay 2024: £28.4mJun 2024: £31.8mJul 2024: £46.5mAug 2024: £44.7mSept 2024: £64mOct 2024: £146.8mNov 2024: £129mDec 2024: £78.9mJan 2025: £58.8mFeb 2025: £48.1mMar 2025: £60.7mApr 2025: £75.4mMay 2025: £91.9mJun 2025: £84.3mJul 2025: £100.3mAug 2025: £58.2mSept 2025: £59.2mOct 2025: £71.1mNov 2025: £58mDec 2025: £59.1mJan 2026: £88.9mFeb 2026: £56.6mMar 2026: £89.1mApr 2026: £58.1mMay 2026: £94.9mJun 2026: £130mJul 2026: £111.6mAug 2026: £96.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Türkiye £308.3m 31.7% -23.3%
Germany £274.8m 28.2% +8.9%
South Korea £140.5m 14.4% +63,553.6%
France £81.1m 8.3% -57.9%
China £62.5m 6.4% +42.1%
Romania £43m 4.4% +90.5%
Spain £19.8m 2% -47.2%
Italy £15.3m 1.6% -59.4%

Same subheading in other tariffs

World trade in 2024

8704.60 · US$6.4bn

Trade value (US$) no reported trade < US$785.9kUS$785.9k+US$21.9m+US$230.1m+> US$862m

Exports: 74
  1. United States: US$1.3bn
  2. Germany: US$896.9m
  3. France: US$862m
  4. China: US$692.2m
  5. Türkiye: US$662.7m
  6. Canada: US$546.1m
  7. Sweden: US$263.9m
  8. United Kingdom: US$230.1m
  9. Spain: US$209.6m
  10. Belgium: US$203.3m
  11. Poland: US$124.6m
  12. Switzerland: US$78.4m
  13. Mexico: US$75.1m
  14. Italy: US$55.4m
  15. Austria: US$43.5m
  16. Czechia: US$41.7m
  17. Slovenia: US$30.3m
  18. Portugal: US$24.1m
  19. Japan: US$21.9m
  20. Netherlands: US$16.2m
  21. Norway: US$12.1m
  22. Finland: US$5.6m
  23. Romania: US$5.6m
  24. Thailand: US$4.6m
  25. South Korea: US$4.4m
  26. Denmark: US$4.4m
  27. Hungary: US$4m
  28. Slovakia: US$3.8m
  29. Ireland: US$2.3m
  30. Israel: US$2.3m
  31. South Africa: US$2.2m
  32. Australia: US$2.1m
  33. India: US$2m
  34. Colombia: US$1m
  35. Gambia: US$870k
  36. Bulgaria: US$827.7k
  37. New Zealand: US$785.9k
  38. Guatemala: US$776.8k
  39. Sri Lanka: US$769.9k
  40. Lithuania: US$558.8k
  41. Singapore: US$491k
  42. Hong Kong SAR China: US$488.6k
  43. Indonesia: US$481.4k
  44. Serbia: US$413.8k
  45. Brazil: US$389.5k
  46. Malaysia: US$377.9k
  47. Dominican Republic: US$365.8k
  48. Estonia: US$324.5k
  49. Taiwan: US$309.5k
  50. Luxembourg: US$289k
  51. Uzbekistan: US$272.8k
  52. Kazakhstan: US$247.4k
  53. Russia: US$243.4k
  54. Croatia: US$241.2k
  55. Armenia: US$218.5k
  56. Vietnam: US$213k
  57. Chile: US$210.3k
  58. United Arab Emirates: US$76.2k
  59. Bosnia & Herzegovina: US$73.4k
  60. Greece: US$56.8k

Top exporters

RankCountryValueShare
1 United States US$1.3bn 19.9%
2 Germany US$896.9m 14%
3 France US$862m 13.4%
4 China US$692.2m 10.8%
5 Türkiye US$662.7m 10.3%
6 Canada US$546.1m 8.5%
7 Sweden US$263.9m 4.1%
8 United Kingdom US$230.1m 3.6%
9 Spain US$209.6m 3.3%
10 Belgium US$203.3m 3.2%

Top importers

RankCountryValueShare
1 Canada US$923.1m 14.4%
2 United Kingdom US$831.9m 13%
3 United States US$627.3m 9.8%
4 Germany US$372.6m 5.8%
5 Norway US$371.8m 5.8%
6 Netherlands US$335.3m 5.2%
7 Belgium US$330.5m 5.1%
8 Mexico US$244.8m 3.8%
9 Switzerland US$227.2m 3.5%
10 France US$221.6m 3.5%

Binding rulings for similar goods 11

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364619 U.S. CBP 31 August 2026 · 8704.60.00.00

    The tariff classification of the “Boat-Launcher” from New Zealand

  • N359364 U.S. CBP 13 March 2026 · 8704.60.00.00

    The tariff classification of an electric vehicle from China

  • N347134 U.S. CBP 25 April 2025 · 8704.60.00.00

    The tariff classification of an electric cargo wagon from China

  • N346274 U.S. CBP 10 March 2025 · 8704.60.00.00

    The tariff classification of mobile beer kiosk from China

  • N342084 U.S. CBP 4 September 2024 · 8704.60.00.00

    The tariff classification of electric passenger and cargo vehicles from China

  • N340941 U.S. CBP 3 July 2024 · 8704.60.00.00

    The tariff classification of an electric cargo scooter from Taiwan

11 rulings in total for this code

Code history

Since 2022; before, these goods were classified under 8704.90.

Subheading 8704.60 is a single line in the UK Global Tariff, where the duty is 10%.

The EU Combined Nomenclature has one tariff line for subheading 8704.60; the duty is 10%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 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 electric trucks and vans worth £973.1m (down 2% on the year before), at an average of £13.47 per kg; Türkiye supplied 32%, followed by Germany.

World trade in electric trucks and vans reached US$6.4bn in 2024, up 11.3% on 2023.

The United States was the largest exporter with 19.9% of the total, ahead of Germany.

Questions and answers

What is the HS code for other with only electric motor for propulsion?

Other with only electric motor for propulsion fall under HS subheading 8704.60, part of heading 8704, in section XVII of the Harmonized System.

What is the import duty on other with only electric motor for propulsion in the UK?

Under the UK Global Tariff, imports under 8704.60 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other with only electric motor for propulsion in the EU?

Under the EU Combined Nomenclature, imports under 8704.60 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other with only electric motor for propulsion?

The United States, with US$1.3bn in 2024 (19.9% of world exports).

Which countries can export electric trucks and vans 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 10% applies. Pick a country above to see its rate.

Where does the UK import electric trucks and vans from?

In the 12 months to August 2026, the largest suppliers were Türkiye (32%), Germany (28%) and South Korea (14%), out of total imports of £973.1m.