Working Tariff Document of New Zealand · tariff item · HS 8704.31

8704.31.50.35

8704.31.50.35: Petrol trucks, GVW up to 5 t: Spark-ignition g.v.w. not exceeding 3500kg ref lorry R448A or R449A used

Petrol trucks, GVW up to 5 t

✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026

What you pay

Importing into New Zealand

Customs duty Free standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

8704.31 Of a gross vehicle weight not exceeding 5 tonnes

UK 2% – 10% Third-country duty 5 tariff lines · average 8.4% EU 3.5% – 22% Third-country duty 5 tariff lines · average 13.5% Türkiye 3.5% – 22% Third-country duty 5 tariff lines · average 13.5% USA 25% General (MFN) 1 tariff line Canada 6.1% General (MFN) 2 tariff lines Mexico 5% – 50% General (MFN) 5 tariff lines · average 34% Brazil 35% General (MFN) 4 tariff lines Argentina 35% General (MFN) 10 tariff lines Peru Free General (MFN) 3 tariff lines Japan Free General (MFN) 1 tariff line Taiwan 17.5% – 25% General (MFN) 4 tariff lines · average 21.3% GCC 5% General (MFN) 9 tariff lines Switzerland Free General (MFN) 3 tariff lines Norway Free General (MFN) 3 tariff lines North Macedonia 3% – 15% General (MFN) 5 tariff lines · average 8.6% Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8%

New Zealand lines: 8704.31

Binding rulings for similar goods

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.

  • N364403 U.S. CBP 25 August 2026 · 8704.31.01.20

    The tariff classification of a 1999 Honda Acty Van SDX 4WD, model V-HH4 from Japan

  • N362226 U.S. CBP 7 July 2026 · 8704.31.01.20

    The tariff classification of Utility Terrain Vehicles (UTVs) from Mexico

  • N359221 U.S. CBP 27 February 2026 · 8704.31.01.40

    The tariff classification of Honda Acty truck from Japan

  • H304427 U.S. CBP 7 January 2026 · 8704.31.01

    Revocation of HQ 965246 and HQ 964598; Tariff classification of certain vehicles for the transportation of goods

26 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

Chapter notes: Chapter 87 →

Tariff item 8704.31.50.35 is a line of the Working Tariff Document of New Zealand under HS subheading 8704.31 (of a gross vehicle weight not exceeding 5 tonnes).

The normal tariff rate is free, and quantities are declared in NMB.

For the same subheading, the UK duty is 2%–10%, the EU duty is 3.5%–22%, the Türkiye duty is 3.5%–22%, the US duty is 25%, the Canada duty is 6.1%, the Mexico duty is 5%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is free, the Japan duty is free, the Taiwan duty is 17.5%–25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3%–15% and the Nigeria duty is 5%–10%.

New Zealand imported goods of subheading 8704.31 worth US$46m in 2024; the largest supplier was Japan.

Questions and answers

What is the New Zealand import duty for tariff item 8704.31.50.35?

The normal tariff rate in the Working Tariff Document of New Zealand is free; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does New Zealand import these goods from?

For subheading 8704.31 as a whole, the largest supplier in 2024 was Japan (US$19m), followed by Thailand.

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