Subheading · Chapter 87 · Heading 8707

8707.90: Bodies (including cabs), for the motor vehicles of headings: other

Bodies for trucks, buses and special vehicles

Official description Other

8707.90 is the HS subheading for bodies for trucks, buses and special vehicles, under heading 8707 in chapter 87.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 4% standard rate · across 2 national lines depends on the country of origin

Additional duties and charges 1 additional measure Import requirements: 2

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

8707 90 00 00 Other p/st
8707 90 10 00 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; special purpose motor vehicles of heading 8705 4%p/st
8707 90 90 00 Other 4%p/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 598
Documents
- 9014

Import requirements 2

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 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%
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
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
CPTPP	Brunei, Malaysia	0.8%

UK: imports by month

last 12 months£209m+10.2% · previous 12 months

Average import price£11.15 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
France	£131.6m	63%	-0.5%
Italy	£29.3m	14%	+40.1%
China	£15.9m	7.6%	+25.2%
Spain	£14.1m	6.7%	+27.4%
Poland	£4.9m	2.4%	+85.2%
Denmark	£2.8m	1.3%	+21%
Croatia	£1.3m	0.6%	+7,065.9%
Ireland	£1.3m	0.6%	+330.1%

Same subheading in other tariffs

EU 4.5% Third-country duty 2 tariff lines

Türkiye 4.5% Third-country duty 2 tariff lines

USA Free – 4% General (MFN) 2 tariff lines · average 2%

World trade in 2024

8707.90 · US$6.2bn

Trade value (US$) no reported trade < US$469.3kUS$469.3k+US$12.3m+US$158.5m+> US$463.8m

Exports: 129

Sweden: US$1.1bn
Belgium: US$837.8m
China: US$522.7m
Mexico: US$463.8m
Germany: US$331.2m
Brazil: US$328.6m
France: US$320.6m
Japan: US$318m
Italy: US$290.8m
Poland: US$206.8m
Canada: US$200.4m
United States: US$161.7m
Spain: US$158.5m
Türkiye: US$104.7m
Netherlands: US$82m
United Kingdom: US$76.6m
Austria: US$67.1m
Indonesia: US$66.9m
Thailand: US$63.1m
Russia: US$59.4m
Finland: US$56.1m
Portugal: US$46.3m
Czechia: US$34m
South Korea: US$33.9m
Slovakia: US$29.1m
Denmark: US$28.5m
Lithuania: US$28m
India: US$26.5m
Hungary: US$24.8m
South Africa: US$17.6m
Chile: US$16.9m
Romania: US$12.3m
Belarus: US$7.8m
Slovenia: US$6.6m
Singapore: US$5.8m
Serbia: US$5.6m
Colombia: US$4.6m
United Arab Emirates: US$4.2m
Malaysia: US$4.1m
New Zealand: US$3.2m
Montenegro: US$2.9m
Albania: US$2.3m
Greece: US$2.2m
Bulgaria: US$2.2m
Croatia: US$2.1m
Saudi Arabia: US$2m
Australia: US$1.9m
Switzerland: US$1.8m
Uzbekistan: US$1.7m
Argentina: US$1.6m
Israel: US$1.6m
Guatemala: US$1.5m
Kuwait: US$1.4m
Ireland: US$1.4m
Senegal: US$1.3m
Latvia: US$1.2m
Taiwan: US$1.2m
Kazakhstan: US$1.1m
Estonia: US$883.3k
Philippines: US$686.2k

Top exporters

Rank	Country	Value	Share
1	Sweden	US$1.1bn	17.7%
2	Belgium	US$837.8m	13.5%
3	China	US$522.7m	8.4%
4	Mexico	US$463.8m	7.5%
5	Germany	US$331.2m	5.3%
6	Brazil	US$328.6m	5.3%
7	France	US$320.6m	5.2%
8	Japan	US$318m	5.1%
9	Italy	US$290.8m	4.7%
10	Poland	US$206.8m	3.3%

Top importers

Rank	Country	Value	Share
1	Netherlands	US$1.3bn	21.8%
2	United States	US$807.4m	13%
3	France	US$520.7m	8.4%
4	United Kingdom	US$335.8m	5.4%
5	Kazakhstan	US$303m	4.9%
6	Germany	US$255.4m	4.1%
7	Belgium	US$235.7m	3.8%
8	Australia	US$159.8m	2.6%
9	Austria	US$152.6m	2.5%
10	Poland	US$152.5m	2.5%

Binding rulings for similar goods 8

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.

N359888 U.S. CBP 16 April 2026 · 8707.90.50.40

The tariff classification of bus shells from Canada
N322219 U.S. CBP 8 November 2021 · 8707.90.50.80

The tariff classification of a mechanics crane bed from Canada.
N316131 U.S. CBP 17 December 2020 · 8707.90.50.60

The tariff classification of unfinished utility carts from Denmark
N288671 U.S. CBP 15 August 2017 · 8707.90.50.80

The tariff classification of truck bed from Canada
N282170 U.S. CBP 25 January 2017 · 8707.90.50.60

The tariff classification of various automotive parts from China
N282088 U.S. CBP 9 January 2017 · 8707.90.50.90

The tariff classification of an unassembled tractor cabs from China
600014685 HMRC 19 February 2026 – 18 February 2029 · 8707 90 90 00

The product is a welded steel panel assembled to form a refuse body. The body does not function until it is fitted with electrics and hydraulic connections and is mounted with separate steel plate to a chassis cab to eventually form a complete refuse collection vehicle. The chassis cab is ordered…

8 rulings in total for this code

In the UK Global Tariff, subheading 8707.90 covers 2 tariff lines and the duty is 4%.

The EU Combined Nomenclature divides subheading 8707.90 into 2 tariff lines; the duty is 4.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported bodies for trucks, buses and special vehicles worth £209m (up 10% on the year before), at an average of £11.15 per kg; France supplied 63%, followed by Italy.

World trade in bodies for trucks, buses and special vehicles reached US$6.2bn in 2024, down 8.7% on 2023.

Sweden was the largest exporter with 17.7% of the total, ahead of Belgium.

Questions and answers

What is the HS code for bodies (including cabs), for the motor vehicles of headings: other?

Bodies (including cabs), for the motor vehicles of headings: other fall under HS subheading 8707.90, part of heading 8707, in section XVII of the Harmonized System.

What is the import duty on bodies (including cabs), for the motor vehicles… in the UK?

Under the UK Global Tariff, imports under 8707.90 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on bodies (including cabs), for the motor vehicles… in the EU?

Under the EU Combined Nomenclature, imports under 8707.90 from countries without a preferential agreement are charged at 4.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most bodies (including cabs), for the motor vehicles…?

Sweden, with US$1.1bn in 2024 (17.7% of world exports).

Which countries can export bodies for trucks, buses and special vehicles to the UK duty-free?

172 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% applies. Pick a country above to see its rate.

Is there anti-dumping duty on bodies for trucks, buses and special vehicles?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import bodies for trucks, buses and special vehicles from?

In the 12 months to August 2026, the largest suppliers were France (63%), Italy (14%) and China (8%), out of total imports of £209m.