Customs Import Tariff of Taiwan · CCC code · HS 8704.23
8704.23.90.00: Other trucks with only compression-ignition internal combustion piston engine (diesel or semi-diesel), g.v.w. exceeding 20 tonnes
Diesel trucks, GVW over 20 t
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
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
8704.23 Of a gross vehicle weight exceeding 20 tonnes
UK 2% – 10% Third-country duty 3 tariff lines · average 7.3% 
EU 3.5% – 22% Third-country duty 3 tariff lines · average 15.8% 
Türkiye 3.5% – 22% Third-country duty 3 tariff lines · average 15.8% 
USA 25% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 1 tariff line 
Mexico 5% – 50% General (MFN) 3 tariff lines · average 25% 
Brazil 20% – 35% General (MFN) 5 tariff lines · average 32% 
Argentina 2% – 35% General (MFN) 9 tariff lines · average 21.5% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 16 tariff lines 
Japan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 10 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 3% – 15% General (MFN) 3 tariff lines · average 7.7% 
Nigeria 5% – 10% General (MFN) 5 tariff lines · average 8% Taiwan lines: 8704.23
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.
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.
CCC code 8704.23.90.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 8704.23 (of a gross vehicle weight exceeding 20 tonnes).
The column 1 rate is 25%, and quantities are declared in NIU.
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 20%–35%, the Argentina duty is 2%–35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, 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%.
Taiwan imported goods of subheading 8704.23 worth US$47m in 2024; the largest supplier was Japan.
Questions and answers
What is the Taiwan import duty for CCC code 8704.23.90.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 25%; the supplementary unit is NIU. 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 Taiwan import these goods from?
For subheading 8704.23 as a whole, the largest supplier in 2024 was Japan (US$33m), followed by Germany.