Subheading · Chapter 87 · Heading 8706

8706.00: Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Chassis fitted with engines

8706.00 is the HS subheading for chassis fitted with engines, under heading 8706 in chapter 87.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 4% – 18% standard rate · across 4 national lines 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 →

8706 00 11 00 For vehicles of heading 8702 or 8704 18%p/st
8706 00 19 00 Other 6%p/st
8706 00 91 00 For vehicles of heading 8703 4%p/st
8706 00 99 00 Other 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, Ukraine

Legal act
S.I. 2020/707, S.I. 2022/395
Documents
- 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 on luxury goods
Applies to goods from
North Korea

Legal act
S.I. 2019/411
Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	4% – 18%
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
DCTS Standard	Indonesia	Free – 13.3%
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 – 2.3%
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free
CPTPP	Brunei, Malaysia	0.8% – 3.6%

UK: imports by month

last 12 months£26.3m-36.1% · previous 12 months

Average import price£7.18 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Sweden	£11m	42%	+67.3%
Poland	£6.4m	24.5%	-55%
France	£1.7m	6.6%	-27.6%
Germany	£1.6m	6.2%	-40.3%
Netherlands	£988k	3.8%	-21.5%
Spain	£745k	2.8%	+110.2%
Portugal	£653k	2.5%	-92.7%
United States	£539k	2.1%	-7.9%

Same subheading in other tariffs

EU 4.5% – 19% Third-country duty 4 tariff lines · average 9.9%

Türkiye 4.5% – 19% Third-country duty 4 tariff lines · average 9.9%

USA Free – 4% General (MFN) 6 tariff lines · average 2.3%

World trade in 2024

8706.00 · US$3.7bn

Trade value (US$) no reported trade < US$2.6mUS$2.6m+US$25.8m+US$151.3m+> US$391m

Exports: 90

Sweden: US$581.9m
Brazil: US$430.8m
China: US$391m
Poland: US$275m
India: US$258m
Netherlands: US$218.2m
Germany: US$216m
Italy: US$202.4m
France: US$151.3m
Japan: US$150.5m
Spain: US$118.7m
United States: US$93.2m
Czechia: US$86.8m
Belgium: US$69.8m
United Kingdom: US$45.2m
Canada: US$35.9m
Australia: US$32.4m
South Korea: US$30.2m
Portugal: US$27.5m
Hungary: US$26.7m
Latvia: US$26.3m
Russia: US$25.8m
Slovakia: US$18.3m
United Arab Emirates: US$15.7m
Singapore: US$14.4m
Argentina: US$12.5m
Ireland: US$11m
Colombia: US$10.6m
Uzbekistan: US$9.2m
Austria: US$8.6m
Türkiye: US$8m
Switzerland: US$7.3m
Croatia: US$7.2m
New Zealand: US$6.2m
Bulgaria: US$5.8m
Hong Kong SAR China: US$5.5m
Estonia: US$4.7m
Denmark: US$3.9m
Romania: US$3.8m
Mexico: US$3.2m
Slovenia: US$3.2m
Indonesia: US$2.7m
Thailand: US$2.6m
Lithuania: US$2.6m
Uruguay: US$2.4m
South Africa: US$1.6m
Malaysia: US$1.5m
Luxembourg: US$1.5m
Finland: US$1.5m
Saudi Arabia: US$893.6k
Pakistan: US$622.1k
Chile: US$580.7k
Norway: US$561.9k
Taiwan: US$355k
Greece: US$329.7k
Morocco: US$259.5k
Bahrain: US$210k
Iceland: US$171k
Bahamas: US$152.2k
Philippines: US$122.8k

Top exporters

Rank	Country	Value	Share
1	Sweden	US$581.9m	15.8%
2	Brazil	US$430.8m	11.7%
3	China	US$391m	10.6%
4	Poland	US$275m	7.5%
5	India	US$258m	7%
6	Netherlands	US$218.2m	5.9%
7	Germany	US$216m	5.9%
8	Italy	US$202.4m	5.5%
9	France	US$151.3m	4.1%
10	Japan	US$150.5m	4.1%

Top importers

Rank	Country	Value	Share
1	Mexico	US$358.3m	9.8%
2	United Arab Emirates	US$210.9m	5.7%
3	Denmark	US$188.5m	5.1%
4	Slovenia	US$178.2m	4.9%
5	Egypt	US$164.6m	4.5%
6	Spain	US$155.7m	4.2%
7	China	US$154.7m	4.2%
8	Morocco	US$142.3m	3.9%
9	Argentina	US$128.8m	3.5%
10	France	US$98.8m	2.7%

Binding rulings for similar goods 4

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.

N363308 U.S. CBP 30 July 2026 · 8706.00.15.40

The tariff classification of a motorized chassis from Canada
N359599 U.S. CBP 31 March 2026 · 8706.00.05.75

The tariff classification of a dumper body from Spain
N284603 U.S. CBP 18 April 2017 · 8706.00.15.20

The tariff classification of a sub-frame from an unspecified country
N284601 U.S. CBP 17 April 2017 · 8706.00.15.20

The tariff classification of a platform from an unspecified country

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.

Tariff change 22 June 2026 · Applies from: 12 July 2026

Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 8706.00 covers 4 tariff lines and the duty is between 4% and 18%.

The EU Combined Nomenclature divides subheading 8706.00 into 4 tariff lines; the duty is between 4.5% and 19% (average 9.9%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4% – 18%; 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 chassis fitted with engines worth £26.3m (down 36% on the year before), at an average of £7.18 per kg; Sweden supplied 42%, followed by Poland.

World trade in chassis fitted with engines reached US$3.7bn in 2024, up 14.3% on 2023.

Sweden was the largest exporter with 15.8% of the total, ahead of Brazil.

Questions and answers

What is the HS code for chassis fitted with engines, for the motor vehicles of headings 8701 to 8705?

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 fall under HS subheading 8706.00, part of heading 8706, in section XVII of the Harmonized System.

What is the import duty on chassis fitted with engines, for the motor… in the UK?

Under the UK Global Tariff, imports under 8706.00 from countries without a preferential agreement are charged at 4% to 18%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on chassis fitted with engines, for the motor… in the EU?

Under the EU Combined Nomenclature, imports under 8706.00 from countries without a preferential agreement are charged at 4.5% to 19%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most chassis fitted with engines, for the motor…?

Sweden, with US$581.9m in 2024 (15.8% of world exports).

Which countries can export chassis fitted with engines 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 4% – 18% applies. Pick a country above to see its rate.

Where does the UK import chassis fitted with engines from?

In the 12 months to August 2026, the largest suppliers were Sweden (42%), Poland (25%) and France (7%), out of total imports of £26.3m.