Subheading · Chapter 87 · Heading 8705
8705.90: Special purpose motor vehicles, other than those: other
Other special purpose vehicles
Official description Other
8705.90 is the HS subheading for other special purpose vehicles, under heading 8705 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8705 90 00 00 Other p/st
- 8705 90 30 00 Concrete-pumping vehicles Freep/st
- 8705 90 80 00 Other 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, North Korea, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855, S.I. 2019/411
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £5.8m | 80.4% | -25.9% |
 Austria | £848k | 11.7% | -4.3% |
 Belgium | £307k | 4.2% | -4.2% |
 Poland | £259k | 3.6% | — |
 China | £8k | 0.1% | -98.8% |
 Denmark | £0 | 0% | -100% |
 Italy | £0 | 0% | -100% |
 South Korea | £0 | 0% | -100% |
Same subheading in other tariffs
EU 3.7% Third-country duty 2 tariff lines 
Türkiye 3.7% Third-country duty 5 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free – 6.1% General (MFN) 2 tariff lines · average 3.1% 
Mexico Free – 15% General (MFN) 3 tariff lines · average 5% 
Brazil Free – 35% General (MFN) 2 tariff lines · average 17.5% 
Argentina Free – 35% General (MFN) 14 tariff lines · average 30.1% 
Peru Free General (MFN) 4 tariff lines 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 2.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 2.5% – 30% General (MFN) 11 tariff lines · average 11.8% 
GCC 5% General (MFN) 18 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 5% General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$16m+US$84m+> US$495m
Exports: 140
- United States: US$2bn
- Italy: US$1bn
- Germany: US$1bn
- China: US$1bn
- Canada: US$495m
- France: US$340m
- Netherlands: US$245m
- Denmark: US$202m
- Türkiye: US$126m
- Austria: US$114m
- United Kingdom: US$111m
- Poland: US$107m
- Switzerland: US$92m
- Thailand: US$84m
- Latvia: US$83m
- Belgium: US$83m
- Japan: US$81m
- Hungary: US$80m
- Sweden: US$76m
- Spain: US$75m
- South Korea: US$69m
- Norway: US$63m
- Finland: US$58m
- Ireland: US$51m
- Romania: US$38m
- Brazil: US$37m
- Czechia: US$37m
- Mexico: US$36m
- South Africa: US$33m
- Slovenia: US$30m
- India: US$29m
- Russia: US$28m
- Slovakia: US$21m
- Singapore: US$19m
- Australia: US$16m
- Bulgaria: US$14m
- United Arab Emirates: US$12m
- Portugal: US$12m
- Saudi Arabia: US$11m
- Estonia: US$11m
- Lithuania: US$10m
- Croatia: US$10m
- Serbia: US$9m
- North Macedonia: US$7m
- Tunisia: US$7m
- Chile: US$6m
- New Zealand: US$6m
- Colombia: US$6m
- Luxembourg: US$6m
- Senegal: US$4m
- Honduras: US$4m
- Belarus: US$4m
- Curaçao: US$4m
- Israel: US$3m
- Greece: US$3m
- Kuwait: US$3m
- Côte d’Ivoire: US$3m
- Montenegro: US$3m
- Morocco: US$2m
- Malaysia: US$2m
Trade value (US$) no reported trade < US$8mUS$8m+US$29m+US$83m+> US$236m
Imports: 210
- Canada: US$1bn
- United States: US$762m
- France: US$518m
- Germany: US$356m
- Australia: US$336m
- Mexico: US$259m
- Poland: US$236m
- Spain: US$235m
- Saudi Arabia: US$195m
- Netherlands: US$181m
- Belgium: US$176m
- Switzerland: US$161m
- Russia: US$153m
- United Kingdom: US$144m
- Ukraine: US$138m
- Austria: US$133m
- United Arab Emirates: US$121m
- Italy: US$111m
- Romania: US$110m
- Sweden: US$107m
- Norway: US$83m
- Algeria: US$80m
- Vietnam: US$76m
- Kazakhstan: US$74m
- Israel: US$70m
- Lithuania: US$68m
- Czechia: US$68m
- Indonesia: US$57m
- Côte d’Ivoire: US$54m
- Japan: US$53m
- Bulgaria: US$50m
- Thailand: US$47m
- Iraq: US$46m
- Chile: US$46m
- Türkiye: US$43m
- Philippines: US$43m
- Kyrgyzstan: US$41m
- Azerbaijan: US$40m
- South Africa: US$39m
- Turkmenistan: US$38m
- Ghana: US$38m
- Egypt: US$37m
- China: US$36m
- Guinea: US$36m
- Denmark: US$32m
- Senegal: US$32m
- Libya: US$31m
- Slovakia: US$31m
- Finland: US$31m
- Hungary: US$30m
- Angola: US$30m
- Serbia: US$29m
- Portugal: US$29m
- Peru: US$29m
- India: US$29m
- Greece: US$28m
- South Korea: US$28m
- New Zealand: US$28m
- Croatia: US$27m
- Mongolia: US$26m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 21% |
| 2 | Italy | US$1bn | 14.4% |
| 3 | Germany | US$1bn | 13% |
| 4 | China | US$1bn | 12.8% |
| 5 | Canada | US$495m | 6.1% |
| 6 |  France | US$340m | 4.2% |
| 7 |  Netherlands | US$245m | 3% |
| 8 | Denmark | US$202m | 2.5% |
| 9 | Türkiye | US$126m | 1.6% |
| 10 | Austria | US$114m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$1bn | 12.4% |
| 2 | United States | US$762m | 9.4% |
| 3 | France | US$518m | 6.4% |
| 4 | Germany | US$356m | 4.4% |
| 5 |  Australia | US$336m | 4.1% |
| 6 | Mexico | US$259m | 3.2% |
| 7 | Poland | US$236m | 2.9% |
| 8 |  Spain | US$235m | 2.9% |
| 9 |  Saudi Arabia | US$195m | 2.4% |
| 10 | Netherlands | US$181m | 2.2% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 39number of duty-free countries (MFN)
- 40%highest: Thailand, Bermuda, Nauru
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 11% | 2% – 20% | 2023 · HS 2017 |
 Armenia | 9.5% | 5% – 13% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 8.3% | 5% – 10% | 2023 · HS 2017 |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 9.5% | 5% – 13% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 6.3% | 0% – 10% | 2022 |
 Botswana | 0% | 2023 | |
| Brazil | 19% | 2% – 35% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 3.1% | 0% – 6.1% | 2023 |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 30% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 12% | 9% – 12% | 2023 |
 Colombia | 8.8% | 0% – 15% | 2023 · HS 2017 |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 2.7% | 0% – 8% | 2023 |
 Ecuador | 5% | 0% – 10% | 2023 · HS 2017 |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 1% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 11% | 5% – 30% | 2021 · HS 2017 |
| European Union (27 countries) | 3.7% | 2023 | |
 Fiji | 2.5% | 0% – 5% | 2023 |
 French Polynesia | 13% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 18% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 15% | 10% – 20% | 2020 · HS 2017 |
 Israel | 3% | 0% – 7% | 2022 · HS 2017 |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 2023 |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 9.5% | 5% – 13% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 2.7%* | 0.8% – 4.6% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 1.7% | 0% – 10% | 2021 · HS 2017 |
 Malaysia | 30% | 2023 | |
 Maldives | 31% | 0% – 35% | 2023 |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 5% | 0% – 15% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 14% | 2.5% – 40% | 2023 |
 Mozambique | 5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 35% | 2021 · HS 2017 | |
 Nepal | 7.5% | 5% – 10% | 2023 |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 30% | 2023 | |
 Palestinian Territories | 3% | 0% – 7% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 3.5% | 2% – 5% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 9.5% | 5% – 13% | 2021 · HS 2017 |
 Rwanda | 0% | 2023 | |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 2.2%* | 0.6% – 3.7% | 2023 |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 8% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
 Thailand | 40% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 3% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 7% | 3.7% – 14% | 2023 |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2% – 6% | 2023 · HS 2017 |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 16% | 2% – 20% | 2023 · HS 2017 |
 Vietnam | 1.7% | 0% – 5% | 2023 |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 10% | 2023 | |
 Zimbabwe | 0.1% | 0.1% – 0.2% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 78229 Other special-purpose motor vehicles
- End use (BEC Rev. 5)
- Capital goods · BEC 512020
- CPC 2.1 product
- 49119 Special-purpose motor vehicles n.e.c.
- ISIC Rev. 4 activity
- 2910 Manufacture of motor vehicles
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8705.90 | unchanged |
| 2012 | 8705.90 | unchanged |
| 2007 | 8705.90 | unchanged |
| 2002 | 8705.90 | unchanged |
| 1996 | 8705.90 | unchanged |
| 1992 | 8705.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 12
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.
- N364050 U.S. CBP
The tariff classification of a concrete sprayer from Finland
- N362351 U.S. CBP
The tariff classification of agricultural sprayers and floaters from unspecified countries
- N349268 U.S. CBP
The tariff classification of a road marking truck from Canada
- H339816 U.S. CBP
Tariff classification of a Mobile Industrial Vacuum/Pump System
- N321696 U.S. CBP
The tariff classification of a manure spreader truck from Canada
- N313745 U.S. CBP
The tariff classification of a rail-grinding vehicle from Germany
- 600009713 HMRC
A specialist mobile workshop based on a six wheel drive Mercedes 3351 chassis. The vehicle is used in remote desert areas hence the need for six wheel drive. It also has extensive safety features like an internal full cab roll cage, full rally spec seats with four point seat belt harness's for the…
12 rulings in total for this code
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
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 8705.90 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 8705.90 into 2 tariff lines; the duty is 3.7%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 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 other special purpose vehicles worth £7.3m (down 35% on the year before), at an average of £11.98 per kg; Germany supplied 80%, followed by Austria.
World trade in other special purpose vehicles reached US$8bn in 2024, down 7.4% on 2023.
The United States was the largest exporter with 21% of the total, ahead of Italy.
Products classified here
- tote vans
- mobile banks
- roadsweepers
- field kitchens
- mobile bakeries
- spraying lorries
- workshops, mobile
- motor pump vehicles
- searchlight lorries
- travelling libraries
- outside broadcast vans
- snowploughs, motorised
- breakdown trucks, lorries
- mobile radiological units
- mobile clinics with surgical apparatus
- lorries with elevator platforms or dollies
Questions and answers
What is the HS code for special purpose motor vehicles, other than those: other?
Special purpose motor vehicles, other than those: other fall under HS subheading 8705.90, 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 8705.90 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 8705.90 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?
The United States, with US$2bn in 2024 (21% of world exports).
Which countries can export other special purpose vehicles 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 other special purpose vehicles from?
In the 12 months to August 2026, the largest suppliers were Germany (80%), Austria (12%) and Belgium (4%), out of total imports of £7.3m.
Typical products
- breakdown trucks, lorries
- field kitchens
- lorries with elevator platforms or dollies
- mobile bakeries
- mobile banks
- mobile clinics with surgical apparatus
- mobile radiological units
- motor pump vehicles
- outside broadcast vans
- roadsweepers
- searchlight lorries
- snowploughs, motorised
- spraying lorries
- tote vans
- travelling libraries
- workshops, mobile
Everyday names, not part of the legal text.