HS 870442 Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
Quick Answer: Vehicles of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes imported under HS 870442 enter the UK at rates including 2.00%, the EU at rates including 3.50%, and the US at a 25% MFN rate. This classification specifically covers trucks and other motor vehicles designed for the transport of goods, with a substantial carrying capacity falling within this specified weight range. Importers should be aware of potential variations in duty rates based on specific vehicle types and origin countries, as detailed on platforms like CustomTariffs. For customs brokers, precise classification is crucial to ensure accurate duty assessment and compliance with national tariff schedules.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704420000 | — | — | — |
| 8704421000 | 2.00 % | — | — |
| 8704429100 | 10.00 % | — | — |
| 8704429900 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704420000 | — | — | — |
| 8704421000 | 3.50 % | — | — |
| 8704429100 | 22.00 % | — | — |
| 8704429900 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87044200 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
| 8704420040 | — | — | ["No."] |
| 8704420080 | — | — | ["No."] |
| 8704420020 | — | — | ["No."] |
| 8704420060 | — | — | ["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 8704.42?
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 (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 to Classify This HS Code?
What products does HS 870442 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a gross vehicle weight (GVW) exceeding 5 tonnes but not exceeding 20 tonnes. According to the World Customs Organization's Harmonized System Nomenclature, this category includes a wide range of trucks, chassis, and specialized vehicles designed for commercial haulage within this specified weight range. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the GVW as the primary determinant for classification under this code.
What falls outside HS 870442?
The following products are excluded from HS 870442: vehicles with a gross vehicle weight of 5 tonnes or less (classified under 8704.21, 8704.31, or 8704.90), and vehicles with a GVW exceeding 20 tonnes (classified under 8704.43 or 8704.90). Also excluded are passenger vehicles (Chapter 8703) and specialized vehicles not primarily designed for the transport of goods, such as construction machinery (Chapter 84) or fire engines (often classified under 8705).
What are common classification mistakes for HS 870442?
A common error is misinterpreting the "gross vehicle weight" (GVW). Importers may incorrectly use the unladen weight or the payload capacity instead of the maximum permissible operating weight. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Incorrectly applying the GVW can lead to misclassification, potentially resulting in incorrect duty payments or compliance issues with customs authorities.
How should importers classify products under HS 870442?
The correct procedure for classifying vehicles under HS 870442 involves first identifying the vehicle's gross vehicle weight (GVW) from the manufacturer's specifications or vehicle documentation. This GVW must be compared against the thresholds defined in the HS nomenclature. If the GVW is between 5 and 20 tonnes, and the vehicle is designed for the transport of goods, then HS 870442 is the appropriate code. Customs brokers should verify the GVW and the vehicle's intended use to ensure accurate declaration.
How is the duty calculated for products under HS 870442?
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 $1,875.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($75,000 × 0.025 = $1,875.00). This rate is published in the USITC Harmonized Tariff Schedule (HTSUS) under subheading 8704.42.0000.
Which trade agreements reduce duties for HS 870442?
Several free trade agreements may reduce the applicable duty rate for HS 870442, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, vehicles meeting rules of origin requirements can enter the US duty-free. For example, a truck manufactured in Canada or Mexico with sufficient North American content can benefit from this zero duty. To claim preference, a valid USMCA certification of origin is required. Other agreements may offer reduced rates depending on the origin country and specific product qualifications.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870442 (trucks with gross vehicle weight between 5 and 20 tonnes) in major markets?
Import duty rates for HS code 870442 vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 25%. In the European Union, under the TARIC system, the rate can be 22% ad valorem. The UK Trade Tariff also lists a duty rate of 25% for this classification. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. These rates are subject to change and can be influenced by trade agreements.
How is the gross vehicle weight (GVW) determined for HS code 870442 classification?
The gross vehicle weight (GVW) for HS code 870442 is the maximum loaded weight of the vehicle as specified by the manufacturer. This includes the weight of the vehicle itself, plus the maximum payload (passengers, cargo, fuel, etc.). Importers must ensure the GVW of the vehicle falls within the specified range of 'exceeding 5 tonnes but not exceeding 20 tonnes' to correctly classify it under 8704.42. This information is typically found on the vehicle's compliance plate or manufacturer's documentation.
What documentation is typically required for importing vehicles classified under HS 870442?
When importing vehicles under HS code 870442, standard documentation includes a commercial invoice, bill of lading or air waybill, and a packing list. Additionally, depending on the importing country's regulations, you may need a certificate of origin, import permits, proof of compliance with safety and emissions standards (e.g., EPA or DOT compliance in the US), and potentially a manufacturer's statement of origin. Customs brokers play a vital role in ensuring all necessary documents are prepared and submitted correctly to avoid delays.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS 870442?
Trade agreements can significantly reduce or eliminate import duties for goods originating from member countries. For instance, if a vehicle classified under HS 870442 is manufactured in a country that is part of a preferential trade agreement with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or various EU bilateral agreements), it may qualify for a reduced or zero duty rate, provided it meets the rules of origin. Importers must obtain a valid certificate of origin and demonstrate compliance with the agreement's specific requirements to benefit from these preferential rates.
Can you provide an example of how import duty is calculated for a truck under HS 870442?
Certainly. Let's assume a truck with a GVW of 10 tonnes is imported into the United States. The USHTS MFN duty rate for HS 870442 is 25% ad valorem. If the declared customs value of the truck is $50,000, the import duty would be calculated as follows: Duty = Customs Value × Duty Rate. Duty = $50,000 × 25% = $12,500. Therefore, the import duty payable would be $12,500. If the importing country uses a combination of ad valorem and specific duties, or if a preferential rate applies, the calculation would be adjusted accordingly.