Heading · Chapter 87
8705: Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
Heading 8705 is divided into 5 six-digit subheadings and sits in chapter 87, vehicles other than railway or tramway rolling stock, and parts and accessories….
Duty rates compared
UK Free Third-country duty 7 tariff lines 
EU 3.7% Third-country duty 6 tariff lines 
Türkiye 3.7% Third-country duty 10 tariff lines 
USA Free General (MFN) 5 tariff lines 
Canada Free – 6.7% General (MFN) 9 tariff lines · average 3.5% 
Mexico Free – 50% General (MFN) 9 tariff lines · average 13.9% 
Brazil Free – 35% General (MFN) 8 tariff lines · average 21.8% 
Argentina Free – 35% General (MFN) 24 tariff lines · average 27.8% 
Peru Free General (MFN) 8 tariff lines 
New Zealand Free – 5% General (MFN) 20 tariff lines · average 2.5% 
Japan Free General (MFN) 5 tariff lines 
Taiwan Free – 30% General (MFN) 16 tariff lines · average 9.7% 
GCC 5% General (MFN) 22 tariff lines 
Switzerland Free General (MFN) 5 tariff lines 
Norway Free General (MFN) 5 tariff lines 
North Macedonia 3% – 10% General (MFN) 6 tariff lines · average 5.2% 
Nigeria 5% General (MFN) 5 tariff lines Subheadings 5
- 8705.10Special purpose motor vehicles, other than those: crane lorriesCrane lorries (truck cranes)
- 8705.20Special purpose motor vehicles, other than those: mobile drilling derricks
- 8705.30Special purpose motor vehicles, other than those: fire fighting vehiclesFire fighting vehicles
- 8705.40Special purpose motor vehicles, other than those: concrete-mixer lorriesConcrete-mixer lorries
- 8705.90Special purpose motor vehicles, other than those: otherOther special purpose vehicles
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$25m+US$120m+> US$703m
Exports: 155
- Germany: US$4.4bn
- China: US$3.6bn
- United States: US$2.2bn
- Italy: US$1.3bn
- Canada: US$703m
- Netherlands: US$467m
- France: US$456m
- Austria: US$428m
- Poland: US$222m
- Japan: US$221m
- Denmark: US$215m
- Türkiye: US$198m
- Finland: US$196m
- United Kingdom: US$194m
- Spain: US$166m
- Switzerland: US$120m
- Belgium: US$119m
- Sweden: US$118m
- Norway: US$101m
- South Korea: US$99m
- Thailand: US$91m
- Hungary: US$86m
- Latvia: US$86m
- Mexico: US$85m
- Slovenia: US$85m
- Ireland: US$69m
- Czechia: US$66m
- Brazil: US$64m
- India: US$60m
- United Arab Emirates: US$57m
- Croatia: US$57m
- South Africa: US$53m
- Portugal: US$47m
- Russia: US$47m
- Singapore: US$46m
- Romania: US$44m
- Lithuania: US$37m
- Australia: US$33m
- Slovakia: US$25m
- New Zealand: US$24m
- Bulgaria: US$20m
- Saudi Arabia: US$20m
- Serbia: US$17m
- Chile: US$16m
- Luxembourg: US$14m
- Estonia: US$13m
- Kuwait: US$12m
- Malawi: US$10m
- Tunisia: US$8m
- Kazakhstan: US$8m
- North Macedonia: US$7m
- Colombia: US$7m
- Indonesia: US$7m
- Hong Kong SAR China: US$7m
- Côte d’Ivoire: US$7m
- Morocco: US$7m
- Senegal: US$7m
- Ukraine: US$6m
- Egypt: US$5m
- Belarus: US$5m
Trade value (US$) no reported trade < US$18mUS$18m+US$63m+US$192m+> US$580m
Imports: 216
- United States: US$1.7bn
- Canada: US$1.4bn
- France: US$700m
- Russia: US$672m
- Saudi Arabia: US$667m
- Germany: US$607m
- Australia: US$580m
- Netherlands: US$476m
- Mexico: US$473m
- United Kingdom: US$429m
- Spain: US$363m
- United Arab Emirates: US$361m
- Poland: US$357m
- Brazil: US$356m
- Belgium: US$273m
- Switzerland: US$251m
- Ukraine: US$245m
- Austria: US$235m
- Türkiye: US$221m
- Japan: US$202m
- Italy: US$194m
- Algeria: US$192m
- South Korea: US$191m
- Romania: US$178m
- Vietnam: US$174m
- Kazakhstan: US$169m
- Indonesia: US$161m
- Chile: US$161m
- Sweden: US$152m
- Taiwan: US$142m
- Norway: US$137m
- Philippines: US$121m
- Czechia: US$112m
- Iraq: US$111m
- Israel: US$103m
- Lithuania: US$99m
- Peru: US$97m
- Thailand: US$93m
- Portugal: US$93m
- Qatar: US$92m
- Ireland: US$90m
- Senegal: US$85m
- China: US$84m
- South Africa: US$83m
- Côte d’Ivoire: US$77m
- Kyrgyzstan: US$76m
- Azerbaijan: US$71m
- Egypt: US$69m
- Singapore: US$67m
- Bulgaria: US$66m
- India: US$66m
- Nigeria: US$65m
- Denmark: US$64m
- Libya: US$63m
- Malaysia: US$63m
- Ghana: US$61m
- Guinea: US$61m
- Morocco: US$60m
- Oman: US$58m
- Hong Kong SAR China: US$57m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$4.4bn | 25.9% |
| 2 |  China | US$3.6bn | 21.1% |
| 3 | United States | US$2.2bn | 12.9% |
| 4 |  Italy | US$1.3bn | 7.9% |
| 5 | Canada | US$703m | 4.1% |
| 6 |  Netherlands | US$467m | 2.8% |
| 7 |  France | US$456m | 2.7% |
| 8 |  Austria | US$428m | 2.5% |
| 9 |  Poland | US$222m | 1.3% |
| 10 | Japan | US$221m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.7bn | 10.3% |
| 2 | Canada | US$1.4bn | 8.2% |
| 3 | France | US$700m | 4.1% |
| 4 |  Russia | US$672m | 4% |
| 5 |  Saudi Arabia | US$667m | 3.9% |
| 6 | Germany | US$607m | 3.6% |
| 7 |  Australia | US$580m | 3.4% |
| 8 | Netherlands | US$476m | 2.8% |
| 9 | Mexico | US$473m | 2.8% |
| 10 | United Kingdom | US$429m | 2.5% |
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.
- Sanctions · Applies from:
CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
- Suspension · Applies from:
CELEX 32026R1463 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
The UK Global Tariff divides heading 8705 into 7 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 8705 covers 6 tariff lines and the duty is 3.7%.
The Turkish Customs Tariff Schedule divides heading 8705 into 10 tariff lines; the duty is 3.7%.
In the Harmonized Tariff Schedule of the United States, heading 8705 covers 5 tariff lines and the duty is duty-free.
The Customs Tariff of Canada divides heading 8705 into 9 tariff lines; the duty is between 0% and 6.7% (average 3.5%). 4 of them are duty-free.
In the Mexican Tariff (TIGIE), heading 8705 covers 9 tariff lines and the duty is between 0% and 50%. 2 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 8705 into 8 tariff lines; the duty is between 0% and 35% (average 21.8%). 1 of them is duty-free.
In the Argentine Tariff (NCM-SIM), heading 8705 covers 24 tariff lines and the duty is between 0% and 35%. 4 of them are duty-free.
The Customs Tariff of Peru divides heading 8705 into 8 tariff lines; the duty is duty-free.
In the Working Tariff Document of New Zealand, heading 8705 covers 20 tariff lines and the duty is between 0% and 5%. 10 of them are duty-free.
The Customs Tariff Schedules of Japan divides heading 8705 into 5 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 8705 covers 16 tariff lines and the duty is between 0% and 30%. 1 of them is duty-free.
The GCC Common Customs Tariff divides heading 8705 into 22 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 8705 covers 5 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 8705 into 5 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 8705 covers 6 tariff lines and the duty is between 3% and 10%.
The ECOWAS Common External Tariff (Nigeria) divides heading 8705 into 5 tariff lines; the duty is 5%.
In 2024, countries exported heading 8705 goods worth US$17bn (−1.2% year on year).
The largest exporter was Germany (US$4.4bn), followed by China.
The biggest buyer was the United States, with imports of US$1.7bn.
The United Kingdom ranked 14th among 155 exporters with US$194m.
The United Kingdom imported US$429m.
Legal notes
Subheading note
1. Subheading 870822 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
Questions and answers
What is the HS code for special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)?
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) fall under HS heading 8705, part of chapter 87, in section XVII of the Harmonized System.
What is the import duty on special purpose motor vehicles in the UK?
Under the UK Global Tariff, imports under 8705 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on special purpose motor vehicles in the EU?
Under the EU Combined Nomenclature, imports under 8705 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most special purpose motor vehicles?
Germany, with US$4.4bn in 2024 (25.9% of world exports).