Subheading · Chapter 87 · Heading 8705

8705.40

8705.40: Special purpose motor vehicles, other than those: concrete-mixer lorries

Concrete-mixer lorries

Official description Concrete-mixer lorries

8705.40 is the HS subheading for concrete-mixer lorries, under heading 8705 in chapter 87.

What you pay

Importing into UK

Customs duty Free standard rate 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. 8705 40 00 00 Concrete-mixer lorries Freep/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
    Belarus, Iraq, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    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
  • 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)—Free
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
CPTPP Brunei, Malaysia 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
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

UK: imports by month

last 12 months£2.8m-68.7% · previous 12 months
Average import price£7.49 per kg
Jan 2024: £975kFeb 2024: £698kMar 2024: £3kApr 2024: £1mMay 2024: £784kAug 2024: £1.3mOct 2024: £351kNov 2024: £1.5mDec 2024: £990kJan 2025: £565kFeb 2025: £304kMar 2025: £1.1mApr 2025: £107kMay 2025: £1.4mJun 2025: £436kJul 2025: £790kAug 2025: £1.3mSept 2025: £163kOct 2025: £351kDec 2025: £462kJan 2026: £264kFeb 2026: £182kMar 2026: £168kMay 2026: £319kJul 2026: £163kAug 2026: £684k 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
Germany £2.1m 74.6% -67.1%
Belgium £513k 18.6% —
China £177k 6.4% -21.6%
Ireland £9k 0.3% -86.4%
France £0 0% -100%
Italy £0 0% -100%
Netherlands £0 0% -100%
Poland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8705.40 · US$1.5bn

Trade value (US$) no reported trade < US$463kUS$463k+US$2.6m+US$19.2m+> US$66m

Exports: 108
  1. China: US$775.1m
  2. Germany: US$148.4m
  3. Canada: US$125.7m
  4. United States: US$66m
  5. Italy: US$52.1m
  6. Poland: US$31.9m
  7. France: US$30.4m
  8. Netherlands: US$24.7m
  9. Finland: US$24.3m
  10. Mexico: US$20.2m
  11. Türkiye: US$19.2m
  12. Spain: US$14.6m
  13. Austria: US$13.7m
  14. India: US$8.1m
  15. Japan: US$7.8m
  16. Norway: US$7.6m
  17. United Kingdom: US$6.7m
  18. Sweden: US$5.7m
  19. Switzerland: US$5.7m
  20. Belgium: US$5.3m
  21. Saudi Arabia: US$5.1m
  22. Brazil: US$4.6m
  23. Slovakia: US$2.8m
  24. Luxembourg: US$2.8m
  25. Chile: US$2.8m
  26. South Korea: US$2.7m
  27. Bulgaria: US$2.6m
  28. South Africa: US$2.6m
  29. Egypt: US$2.4m
  30. Azerbaijan: US$2m
  31. Australia: US$1.9m
  32. Slovenia: US$1.9m
  33. Vietnam: US$1.2m
  34. Hungary: US$1.2m
  35. Romania: US$1.2m
  36. Thailand: US$1.2m
  37. Côte d’Ivoire: US$1.1m
  38. Colombia: US$1m
  39. Croatia: US$936k
  40. Portugal: US$915.1k
  41. Czechia: US$907k
  42. Montenegro: US$802.9k
  43. Denmark: US$713.8k
  44. Bolivia: US$678.6k
  45. Benin: US$676.2k
  46. Bosnia & Herzegovina: US$638.8k
  47. Togo: US$610.2k
  48. Kuwait: US$587.8k
  49. Senegal: US$559.9k
  50. Kenya: US$542.7k
  51. El Salvador: US$482.1k
  52. Serbia: US$480.9k
  53. Bangladesh: US$470.8k
  54. Ukraine: US$463k
  55. Lithuania: US$449.2k
  56. Tanzania: US$431.3k
  57. Estonia: US$375.8k
  58. Burkina Faso: US$319.6k
  59. Kazakhstan: US$315.3k
  60. Peru: US$246.3k

Top exporters

RankCountryValueShare
1 China US$775.1m 53.4%
2 Germany US$148.4m 10.2%
3 Canada US$125.7m 8.7%
4 United States US$66m 4.5%
5 Italy US$52.1m 3.6%
6 Poland US$31.9m 2.2%
7 France US$30.4m 2.1%
8 Netherlands US$24.7m 1.7%
9 Finland US$24.3m 1.7%
10 Mexico US$20.2m 1.4%

Top importers

RankCountryValueShare
1 United States US$133.1m 9.2%
2 Russia US$123m 8.5%
3 Saudi Arabia US$97.8m 6.7%
4 Mexico US$66.8m 4.6%
5 Canada US$61.8m 4.3%
6 Algeria US$60.8m 4.2%
7 Vietnam US$49.8m 3.4%
8 Philippines US$46.4m 3.2%
9 United Arab Emirates US$43.9m 3%
10 Indonesia US$35.2m 2.4%

The UK Global Tariff has one tariff line for subheading 8705.40; the duty is duty-free.

Subheading 8705.40 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.

174 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 Free.

Imports of concrete-mixer lorries into the UK came to £2.8m between September 2025 and August 2026 (down 69% on the year before); Germany supplied 75%, followed by Belgium.

In 2024, countries exported concrete-mixer lorries worth US$1.5bn (+1.8% year on year).

The largest exporter was China (US$775.1m), followed by Germany.

Questions and answers

What is the HS code for special purpose motor vehicles, other than those: concrete-mixer lorries?

Special purpose motor vehicles, other than those: concrete-mixer lorries fall under HS subheading 8705.40, part of heading 8705, 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 8705.40 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 8705.40 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?

China, with US$775.1m in 2024 (53.4% of world exports).

Which countries can export concrete-mixer lorries to the UK duty-free?

174 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 Free applies. Pick a country above to see its rate.

Where does the UK import concrete-mixer lorries from?

In the 12 months to August 2026, the largest suppliers were Germany (75%), Belgium (19%) and China (6%), out of total imports of £2.8m.