UK Global Tariff · commodity code · HS 8704.21
8704 21 31 00: Diesel trucks, GVW up to 5 t: With engines of a cylinder capacity exceeding 2 500 cm3: new
Diesel trucks, GVW up to 5 t
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 8704 Motor vehicles for the transport of goods
- Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
- 8704 21 00 00 Of a gross vehicle weight not exceeding 5 tonnes
- Other
- With engines of a cylinder capacity exceeding 2 500 cm3
- 8704 21 31 00 New
What you pay
Importing into UK
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 3
- 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, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% |
| 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 |
| 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 |
| 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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Malaysia, Vietnam | 2% |
| DCTS Standard | Indonesia | 6.5% |
Footnotes
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN211 The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goo…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
TN702 According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of good…
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.
UK: imports by month · HS 8704.21
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £1.9bn | 34.2% | -7.3% |
 France | £1.1bn | 20% | +50.1% |
 Poland | £759.2m | 13.5% | -5.3% |
 Germany | £541.3m | 9.6% | +14.9% |
 Spain | £528m | 9.4% | -15.2% |
 Italy | £225.9m | 4% | -5% |
 South Africa | £170.8m | 3% | -58.3% |
 China | £100m | 1.8% | +62.8% |
Same subheading in other tariffs
8704.21 Of a gross vehicle weight not exceeding 5 tonnes
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 Free – 6.1% Third-country duty 4 tariff lines · average 4.6% 
Mexico 5% – 50% Third-country duty 5 tariff lines · average 41% 
Brazil 35% Third-country duty 4 tariff lines 
Argentina 35% Third-country duty 17 tariff lines 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free – 5% Third-country duty 46 tariff lines · average 1.6% 
Japan Free Third-country duty 1 tariff line 
Taiwan 17.5% – 25% Third-country duty 4 tariff lines · average 21.3% 
GCC 5% Third-country duty 9 tariff lines 
Switzerland Free Third-country duty 3 tariff lines 
Norway Free Third-country duty 3 tariff lines 
North Macedonia Free – 15% Third-country duty 5 tariff lines · average 8% 
Nigeria 5% – 10% Third-country duty 5 tariff lines · average 8% UK lines: 8704.21
- 8704 21 10 00Specially designed for the transport of highly radioactive materials
- 8704 21 31 00With engines of a cylinder capacity exceeding 2 500 cm3: new
- 8704 21 39 00With engines of a cylinder capacity exceeding 2 500 cm3: used
- 8704 21 91 00With engines of a cylinder capacity not exceeding 2 500 cm3: new
- 8704 21 99 00With engines of a cylinder capacity not exceeding 2 500 cm3: used
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.
- N362757 U.S. CBP
The tariff classification of an amphibious off-road all-terrain vehicle (ATV) from Ukraine
- N361922 U.S. CBP
The tariff classification of amphibious all-terrain vehicles (ATVs) from Canada
- N330102 U.S. CBP
The tariff classification of a 1996 Toyota HiLux from Japan
- N327973 U.S. CBP
The tariff classification of 1988 Land Rover Santana from Spain
14 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.
In the UK Global Tariff, 8704 21 31 00 is one of 5 lines under subheading 8704.21, of a gross vehicle weight not exceeding 5 tonnes.
The third-country duty is 10%, and quantities are declared in p/st.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 10%; 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 diesel trucks, GVW up to 5 t (HS 8704.21) worth £5.6bn (down 1% on the year before), at an average of £12.08 per kg; Türkiye supplied 34%, followed by France.
For the same subheading, the EU duty is 3.5%–22%, the Türkiye duty is 3.5%–22%, the US duty is 25%, the Canada duty is 0%–6.1%, the Mexico duty is 5%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is 0%–5%, 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 0%–15% and the Nigeria duty is 5%–10%.
The UK imported goods of subheading 8704.21 worth US$7bn in 2024; the largest supplier was Türkiye.
Questions and answers
What is the UK import duty for commodity code 8704 21 31 00?
The third-country duty in the UK Global Tariff is 10%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8704 21 31 00?
174 countries have a preferential rate on this line, 170 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 8704.21 as a whole, the largest supplier in 2024 was Türkiye (US$2bn), followed by Germany.