HS 870432 Of a gross vehicle weight exceeding 5 tonnes
Quick Answer: Motor vehicles for the transport of goods, with a gross vehicle weight exceeding 5 tonnes, enter the UK at rates including 2.00%, the EU at rates including 3.50%, and the US at a Most Favored Nation (MFN) rate of 25%. This classification specifically applies to heavier commercial trucks and vans designed for substantial cargo loads, excluding lighter vehicles. Importers should be aware of potential variations in duty rates based on specific vehicle types and origin countries, as reflected in detailed tariff schedules. CustomTariffs aggregates this information, highlighting the importance of precise classification for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704320000 | — | — | — |
| 8704321000 | 2.00 % | — | — |
| 8704329100 | 10.00 % | — | — |
| 8704329900 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704320000 | — | — | — |
| 8704321000 | 3.50 % | — | — |
| 8704329100 | 22.00 % | — | — |
| 8704329900 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704320120 | — | — | ["No."] |
| 8704320130 | — | — | ["No."] |
| 8704320150 | — | — | ["No."] |
| 8704320110 | — | — | ["No."] |
| 87043201 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
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 8704.32?
Imports of Of a gross vehicle weight exceeding 5 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 (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% for KORUS
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870432 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a gross vehicle weight exceeding 5 tonnes, but not exceeding 20 tonnes. According to the World Customs Organization's Harmonized System Nomenclature, this category includes chassis fitted with engines, designed for the carriage of goods. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that vehicles in this weight class, intended for cargo, fall under this classification, excluding specialized vehicles not primarily designed for goods transport.
What falls outside HS 870432?
The following products are excluded from HS 870432: motor vehicles for the transport of goods with a gross vehicle weight not exceeding 5 tonnes, and those exceeding 20 tonnes, which are classified under HS 870421 or 870490 respectively. Also excluded are chassis fitted with engines that are not designed for the carriage of goods, such as those for passenger transport or specialized machinery. For instance, dumpers primarily used in construction sites, even if they exceed 5 tonnes, may be classified elsewhere if their primary function is not general goods transport.
What are common classification mistakes for HS 870432?
A common error is misinterpreting the "gross vehicle weight" criterion, leading to incorrect classification of vehicles that are close to the 5-tonne or 20-tonne thresholds. Importers may also mistakenly classify specialized vehicles, such as mobile cranes or fire engines, under this heading when they should be classified based on their specific function under other headings, as per General Interpretative Rule 1 of the Harmonized System. Ensuring the vehicle's primary design purpose is for goods transport is crucial.
How should importers classify products under HS 870432?
The correct procedure for classifying vehicles under HS 870432 involves first determining the vehicle's gross vehicle weight, which is the maximum laden weight specified by the manufacturer. This weight must exceed 5 tonnes but not exceed 20 tonnes. Next, confirm that the vehicle's primary design is for the transport of goods. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 8704.
How is the duty calculated for products under HS 870432?
A new 15-tonne gross vehicle weight truck, declared at a customs value of $75,000 USD, would attract a US duty of $11,250. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($75,000 × 0.15 = $11,250). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 870432.
Which trade agreements reduce duties for HS 870432?
Several free trade agreements may reduce the applicable duty rate for HS 870432, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying vehicles originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870432, specifically for vehicles with a gross vehicle weight exceeding 5 tonnes?
The Most Favored Nation (MFN) duty rates for HS code 870432 can vary significantly by country. For example, the United States typically applies a 25% ad valorem duty. The European Union, under the TARIC system, may have rates around 10% or 22% depending on specific subheadings and origin. The United Kingdom's Trade Tariff also shows varied rates, often around 10% or higher. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment's origin.
How is the import duty for HS code 870432 calculated, and can you provide an example?
Import duty for HS code 870432 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the vehicle. For instance, if a truck with a gross vehicle weight exceeding 5 tonnes has a customs value of $50,000 and the applicable MFN duty rate is 25%, the import duty would be $50,000 \times 0.25 = $12,500. Some countries may also apply specific duties based on weight or other factors, or a combination of ad valorem and specific duties.
What are the key classification criteria for goods falling under HS code 870432?
The primary classification criterion for HS code 870432 is that the vehicle must be designed for the transport of goods and have a gross vehicle weight (GVW) exceeding 5 tonnes (5,000 kilograms). GVW is the maximum loaded weight of the vehicle specified by the manufacturer, including the vehicle's chassis, body, engine, fuel, accessories, driver, passengers, and cargo. Vehicles that do not meet this GVW threshold would be classified under different headings, such as 870421 (for GVW not exceeding 5 tonnes).
Which common trade agreements offer preferential duty rates for HS code 870432, and how can importers verify eligibility?
Many trade agreements can provide reduced or free-trade duty rates for HS code 870432. For example, agreements like the USMCA (United States-Mexico-Canada Agreement) or various EU Free Trade Agreements (FTAs) may offer preferential treatment. To verify eligibility, importers must ensure the vehicle meets the rules of origin stipulated in the specific trade agreement. This typically requires a valid Certificate of Origin issued by the exporting country's competent authority and proof that the vehicle was manufactured in a party country to the agreement. Consulting the relevant trade agreement text and customs authorities of the importing country is essential.
What documentation is typically required for importing goods classified under HS code 870432?
Standard documentation for importing vehicles under HS code 870432 includes a commercial invoice detailing the sale and value, a packing list, a bill of lading or air waybill for transport, and a certificate of origin to claim preferential treatment if applicable. Additionally, importers must provide proof of the vehicle's gross vehicle weight (e.g., manufacturer's specifications, vehicle registration documents) to substantiate the classification. Depending on the importing country, specific import permits, safety compliance certificates, or environmental declarations may also be required. Customs brokers play a vital role in ensuring all necessary documents are accurate and submitted correctly.