HS 870422 Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
Quick Answer: Motor vehicles for the transport of goods, with a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes, enter the UK at rates including 2.00%, the EU at 3.50%, and the US at 25% (MFN). This classification specifically covers medium-duty trucks and similar commercial vehicles within this weight range. Importers should be aware of the varied tariff structures across major markets, as indicated by CustomTariffs data. For accurate duty determination, precise gross vehicle weight documentation is essential, and specific end-use or origin provisions may influence applicable rates, requiring careful review of each jurisdiction's tariff schedule.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704220000 | — | — | — |
| 8704221000 | 2.00 % | — | — |
| 8704229100 | 10.00 % | — | — |
| 8704229900 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704220000 | — | — | — |
| 8704221000 | 3.50 % | — | — |
| 8704229100 | 22.00 % | — | — |
| 8704229900 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 870422 | — | — | — |
| 8704221120 | — | — | ["No."] |
| 8704221160 | — | — | ["No."] |
| 87042251 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
| 8704225140 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8704.22?
Imports of Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 870422 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a diesel or semi-diesel engine, and possessing a gross vehicle weight (GVW) exceeding 5 tonnes but not exceeding 20 tonnes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes a wide array of trucks and chassis designed for commercial hauling within this specified weight range. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the GVW is the determining factor for classification within this code.
What falls outside HS 870422?
The following products are excluded from HS 870422: vehicles with a GVW below 5 tonnes or above 20 tonnes, vehicles powered by gasoline or other engines (which fall under 8704.31 or 8704.32), and specialized vehicles not primarily designed for the transport of goods, such as construction machinery (e.g., excavators, cranes) or fire-fighting vehicles, even if they have a similar GVW. Passenger vehicles, even if modified for cargo, are also excluded and would typically be classified under heading 8703.
What are common classification mistakes for HS 870422?
A common error is misinterpreting the "gross vehicle weight" (GVW), leading to incorrect classification. Importers may confuse GVW with tare weight or payload capacity. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. For instance, a vehicle with a GVW of 4.8 tonnes would be classified under a different subheading, not 870422, even if it appears similar to a 5.2-tonne vehicle.
How should importers classify products under HS 870422?
The correct procedure for classifying vehicles under HS 870422 involves first determining the vehicle's gross vehicle weight as stated by the manufacturer. This GVW must fall within the range of more than 5 tonnes and up to and including 20 tonnes. Next, confirm that the vehicle is designed for the transport of goods and is powered by a diesel or semi-diesel engine. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for final verification.
How is the duty calculated for products under HS 870422?
A 2018 Volvo FM 420 truck, with a declared customs value of $75,000 USD and a GVW of 18 tonnes, would attract a US duty of $11,250 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($75,000 USD × 0.15 = $11,250 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8704.22.9000.
Which trade agreements reduce duties for HS 870422?
Several free trade agreements may reduce the applicable duty rate for HS 870422, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying vehicles originating from Canada or Mexico. Additionally, the EU-South Korea Free Trade Agreement can offer preferential rates, potentially Free, for vehicles meeting origin requirements from South Korea. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU agreements, depending on the specific trade pact and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870422 in major markets like the US, EU, and UK?
Import duty rates for HS code 870422, covering 'Other motor vehicles for the transport of goods, with net weight exceeding 5 tonnes but not exceeding 20 tonnes', vary significantly by country. For instance, in the United States, the general Most Favored Nation (MFN) tariff rate is often around 25%. In the European Union, under the TARIC system, rates can range, but a common rate might be 10.00% ad valorem. The UK Trade Tariff also shows varying rates, potentially around 3.50% ad valorem for certain origins. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can change and are subject to trade agreements.
How is the import duty for HS 870422 calculated, and can you provide an example?
Import duty for HS code 870422 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a truck classified under 870422 has a customs value of $50,000 and the applicable duty rate is 10.00% ad valorem, the import duty would be calculated as: $50,000 (Value) × 0.10 (Duty Rate) = $5,000. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the duty calculation method for the destination country.
What are the key classification criteria to ensure a vehicle falls under HS 870422 and not other codes?
The primary classification criteria for HS 870422 are: 1. It must be a motor vehicle designed for the transport of goods. 2. Its gross vehicle weight (GVW) must exceed 5 tonnes but not exceed 20 tonnes. GVW is the maximum loaded weight of the vehicle. Vehicles with a GVW of 5 tonnes or less would typically fall under other headings (e.g., 8704.21), while those exceeding 20 tonnes would be classified under 8704.23. Verification of the manufacturer's stated GVW is essential, often found on the vehicle's compliance plate or documentation.
Which common trade agreements offer preferential duty rates for HS code 870422, and what documentation is needed?
Many trade agreements can provide preferential duty rates for HS code 870422. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement), vehicles originating from Canada or Mexico may qualify for reduced or zero duties into the US, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries that can reduce tariffs. To claim preferential treatment, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin completed by the exporter, which must comply with the specific requirements of the relevant trade agreement.
Are there specific documentation requirements beyond the commercial invoice and bill of lading for importing vehicles under HS 870422?
Yes, in addition to standard import documents like the commercial invoice, bill of lading, and packing list, importing vehicles under HS 870422 often requires specific documentation. This may include the vehicle's title or registration, a manufacturer's certificate of origin, and a compliance statement confirming the vehicle meets the safety and emissions standards of the importing country (e.g., EPA or NHTSA compliance in the US). Customs authorities may also require proof of the vehicle's gross vehicle weight rating. It is advisable to check with the customs agency of the destination country for a comprehensive list of required documents.