Heading · Section XVII

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)

8705
  • FreeUK
  • 3.7%EU
  • 60%Türkiye
  • FreeUSA
  • US$17bnWorld trade in 2024

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….

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 statutory rate is 60%.

In the Harmonized Tariff Schedule of the United States, heading 8705 covers 5 tariff lines and the duty is duty-free.

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$193.9m.

The United Kingdom imported US$428.6m.

Duty rates compared

UK Free Third-country duty 7 tariff lines EU 3.7% Third-country duty 6 tariff lines Türkiye 60% Statutory rate (Law 474) 10 tariff lines USA Free General (MFN) 5 tariff lines

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Subheadings 5

World trade in 2024

8705 · US$17bn

Trade value (US$) no reported trade < US$2mUS$2m+US$24.7m+US$119.8m+> US$702.7m

Exports: 155
  1. Germany: US$4.4bn
  2. China: US$3.6bn
  3. United States: US$2.2bn
  4. Italy: US$1.3bn
  5. Canada: US$702.7m
  6. Netherlands: US$467.4m
  7. France: US$455.8m
  8. Austria: US$428.4m
  9. Poland: US$222.1m
  10. Japan: US$221m
  11. Denmark: US$215.3m
  12. Türkiye: US$198.3m
  13. Finland: US$196.2m
  14. United Kingdom: US$193.9m
  15. Spain: US$166.2m
  16. Switzerland: US$119.8m
  17. Belgium: US$119m
  18. Sweden: US$118m
  19. Norway: US$101.2m
  20. South Korea: US$99.2m
  21. Thailand: US$91.3m
  22. Hungary: US$86.2m
  23. Latvia: US$85.5m
  24. Mexico: US$85.4m
  25. Slovenia: US$84.5m
  26. Ireland: US$69.3m
  27. Czechia: US$65.6m
  28. Brazil: US$64.4m
  29. India: US$59.9m
  30. United Arab Emirates: US$56.9m
  31. Croatia: US$56.8m
  32. South Africa: US$52.6m
  33. Portugal: US$47.4m
  34. Russia: US$47.3m
  35. Singapore: US$46.1m
  36. Romania: US$44m
  37. Lithuania: US$36.7m
  38. Australia: US$33.3m
  39. Slovakia: US$24.7m
  40. New Zealand: US$23.8m
  41. Bulgaria: US$20.2m
  42. Saudi Arabia: US$20.2m
  43. Serbia: US$17m
  44. Chile: US$16.1m
  45. Luxembourg: US$13.9m
  46. Estonia: US$13.3m
  47. Kuwait: US$11.5m
  48. Malawi: US$9.9m
  49. Tunisia: US$8.4m
  50. Kazakhstan: US$7.7m
  51. North Macedonia: US$7.4m
  52. Colombia: US$7.1m
  53. Indonesia: US$7.1m
  54. Hong Kong SAR China: US$6.8m
  55. Côte d’Ivoire: US$6.6m
  56. Morocco: US$6.5m
  57. Senegal: US$6.5m
  58. Ukraine: US$5.5m
  59. Egypt: US$5.4m
  60. Belarus: US$4.7m

Top exporters

RankCountryValueShare
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$702.7m 4.1%
6 Netherlands US$467.4m 2.8%
7 France US$455.8m 2.7%
8 Austria US$428.4m 2.5%
9 Poland US$222.1m 1.3%
10 Japan US$221m 1.3%

Top importers

RankCountryValueShare
1 United States US$1.7bn 10.3%
2 Canada US$1.4bn 8.2%
3 France US$700.2m 4.1%
4 Russia US$671.7m 4%
5 Saudi Arabia US$666.7m 3.9%
6 Germany US$606.9m 3.6%
7 Australia US$579.6m 3.4%
8 Netherlands US$475.5m 2.8%
9 Mexico US$472.6m 2.8%
10 United Kingdom US$428.6m 2.5%

Legal notes

Subheading note

1. Subheading 870822 covers:

  1. (a) front windscreens (windshields), rear windows and other windows, framed; and

  2. (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).