HS 842790 Other trucks
Quick Answer: "Other trucks" imported under HS 842790 enter the UK at 4.00% ad valorem, the EU at 4.00% ad valorem, and the US at 35% ad valorem (MFN). This classification encompasses self-propelled trucks not covered by more specific headings, typically those designed for carrying goods or materials, excluding specialized vehicles like forklifts or tractors. Importers should be aware of the significant duty rate disparity between major trading blocs. According to CustomTariffs data, careful consideration of the specific truck's design and intended use is crucial for accurate classification and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8427900000 | 4.00 % | — | — |
| 8427900011 | 4.00 % | — | — |
| 8427900030 | 4.00 % | — | — |
| 8427900019 | 4.00 % | — | — |
| 8427900080 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8427900000 | 4.00 % | — | — |
| 8427900011 | 4.00 % | — | — |
| 8427900019 | 4.00 % | — | — |
| 8427900030 | 4.00 % | — | — |
| 8427900080 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84279000 | Free | — | — |
| 8427900090 | — | — | ["No."] |
| 8427900020 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 842790 cover?
This subheading covers "Other trucks" within Heading 8427, which pertains to "Self-propelled mechanical appliances, whether or not equipped with lifting or handling devices, for moving earth, minerals, materials or similar substances, and for construction or maintenance of roads, tunnels, and the like." According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is for self-propelled vehicles designed for specific material handling tasks not covered by more specific subheadings within 8427, such as forklifts or cranes, and often includes specialized vehicles like straddle carriers or certain types of rough-terrain trucks. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database provide further detail on specific models and their classification under this residual category.
What falls outside HS 842790?
The following products are excluded from HS 842790: self-propelled vehicles primarily designed for the transport of persons or goods on roads (classified in Chapter 87), construction machinery not specifically designed for material handling or earth moving (e.g., concrete mixers not equipped with lifting mechanisms), and manually operated or non-self-propelled trucks. For instance, a simple pallet jack or a trailer towed by a tractor would not fall under this subheading. Specialized vehicles like pavers or excavators, even if they move materials, are typically classified under different headings within Chapter 84 based on their primary function.
What are common classification mistakes for HS 842790?
A common error is misclassifying vehicles that, while capable of moving materials, have a primary function other than that described by Heading 8427. For example, a self-propelled vehicle designed for agricultural purposes, even if it has a loading mechanism, would likely be classified elsewhere. Adherence to General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. Importers may also mistakenly classify vehicles that are more specifically described in other subheadings of 8427, such as those for forklifts or cranes.
How should importers classify products under HS 842790?
The correct procedure for classifying products under HS 842790 involves a thorough examination of the vehicle's design, intended use, and primary function. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the vehicle is self-propelled, its lifting or handling capabilities, and its suitability for moving earth, minerals, or construction materials. Comparing the product's features against the descriptions and exclusions of Heading 8427 and its subheadings is essential.
How is the duty calculated for products under HS 842790?
A hypothetical "Straddle Carrier" weighing 25,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $7,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($150,000 USD × 0.05 = $7,500). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for goods classified under HTSUS 8427.90.00. Note that specific weights or quantities might also be relevant for certain classifications or specific trade agreements.
Which trade agreements reduce duties for HS 842790?
Several free trade agreements may reduce the applicable duty rate for HS 842790. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying vehicles originating from Canada or Mexico may be eligible for Free entry. Similarly, vehicles originating from countries with Generalized System of Preferences (GSP) status may also benefit from reduced or Free duties. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 842790, specifically for 'Other trucks'?
The import duty rates for HS code 842790 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 4.00% ad valorem. However, preferential rates under trade agreements, such as the USMCA, may offer duty-free entry. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The EU TARIC system and the UK Trade Tariff also provide detailed duty information for this classification.
How is the duty calculated for goods classified under HS code 842790?
The duty calculation for HS code 842790 typically follows an ad valorem system, meaning the duty is a percentage of the declared value of the goods. For instance, if a truck classified under 842790 has a declared customs value of $50,000 USD and the applicable MFN duty rate is 4.00%, the duty amount would be calculated as: $50,000 (Value) × 0.04 (Duty Rate) = $2,000 (Duty Amount). Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the importing country's customs authority.
What specific criteria distinguish 'Other trucks' under HS 842790 from other classifications?
HS code 842790 covers 'Other trucks' that are self-propelled, designed for carrying goods, and do not fall under more specific subheadings within Chapter 87 of the Harmonized System, which covers vehicles. This typically includes trucks not elsewhere specified, such as specialized transport vehicles, certain types of off-road trucks, or trucks with unique configurations not covered by headings for lorries, vans, or tractors. The key is that they are self-propelled, primarily for transporting goods, and not specifically classified elsewhere. Consult the Explanatory Notes of the WCO (World Customs Organization) for detailed interpretative guidance.
What documentation is typically required for importing goods classified under HS code 842790?
When importing goods under HS code 842790, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the trucks; a packing list; a bill of lading or air waybill for transport; and a certificate of origin, especially if preferential duty rates are claimed. Depending on the importing country and the specific type of truck, additional documents may be necessary, such as import permits, safety certificates, or emissions compliance documentation. Importers and customs brokers should verify these requirements with the destination country's customs agency.
Which common trade agreements might offer preferential duty rates for HS code 842790?
Several trade agreements can impact duty rates for HS code 842790. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) may provide preferential treatment for qualifying trucks originating from Canada or Mexico. Other free trade agreements (FTAs) to which the importing country is a party could also offer reduced or duty-free entry. For example, goods imported into the EU may benefit from preferential rates under agreements with countries like Japan, South Korea, or Canada. It is essential to check the specific rules of origin for each trade agreement to determine eligibility for preferential duty rates, which can often be found on the official customs websites of the respective countries or trade blocs.