HS 870443 Of a gross vehicle weight exceeding 20 tonnes
Quick Answer: Motor vehicles for the transport of goods, with a gross vehicle weight exceeding 20 tonnes, imported under HS 870443 enter the UK at rates up to 10.00%, the EU at rates up to 22.00%, and the US at a 25% Most Favored Nation (MFN) rate, with duty-free entry for certain trade agreements. This classification specifically applies to heavy-duty trucks and similar vehicles designed for substantial cargo loads, excluding specialized vehicles like dump trucks or concrete mixers which may fall under different subheadings. Importers should verify specific vehicle configurations and origin country for precise duty calculations, as CustomTariffs data highlights varied preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704439100 | 10.00 % | — | — |
| 8704439900 | 10.00 % | — | — |
| 8704430000 | — | — | — |
| 8704431000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704430000 | — | — | — |
| 8704431000 | 3.50 % | — | — |
| 8704439100 | 22.00 % | — | — |
| 8704439900 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704430000 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | ["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 8704.43?
Imports of Of a gross vehicle weight 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 870443 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a gross vehicle weight exceeding 20 tonnes. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes heavy-duty trucks, articulated lorries, and other large commercial vehicles designed for substantial cargo loads. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic for classification under 8704.43 is this significant gross vehicle weight, distinguishing them from lighter commercial vehicles.
What falls outside HS 870443?
The following products are excluded from HS 870443: vehicles with a gross vehicle weight of 20 tonnes or less, which would fall under HS 8704.23 or 8704.32 depending on their engine type. Also excluded are specialized vehicles not primarily designed for the transport of goods, such as construction machinery (e.g., excavators, bulldozers classified under Chapter 84) or passenger vehicles (Chapter 8703). Vehicles designed for the transport of both goods and persons, where the primary purpose is not goods transport, are also classified elsewhere.
What are common classification mistakes for HS 870443?
A common error is misinterpreting the "gross vehicle weight" criterion, leading to incorrect classification of vehicles that are close to the 20-tonne threshold. Importers may rely on curb weight or payload capacity instead of the manufacturer's stated Gross Vehicle Weight (GVW). 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 notes or failing to verify the GVW from official documentation can result in misclassification.
How should importers classify products under HS 870443?
The correct procedure for classifying vehicles under HS 870443 involves first confirming the vehicle's primary function as the transport of goods. Subsequently, the importer or customs broker must ascertain the Gross Vehicle Weight (GVW) as specified by the manufacturer. This GVW must demonstrably exceed 20 tonnes. Verification should be based on the vehicle's certification plate, owner's manual, or manufacturer's specifications to ensure compliance with customs regulations.
How is the duty calculated for products under HS 870443?
A new Volvo FH 500 truck, with a declared customs value of $150,000 USD and a Gross Vehicle Weight of 26 tonnes, would attract a US duty of $3,750. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, applied to the declared customs value ($150,000 × 0.025 = $3,750). This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 8704.43.0000.
Which trade agreements reduce duties for HS 870443?
Several free trade agreements may reduce the applicable duty rate for HS 870443, 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. For vehicles originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or similar bilateral agreements could offer preferential rates, potentially Free. Documentation required typically includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA, and potentially a EUR.1 movement certificate for other applicable agreements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870443, covering vehicles with a gross vehicle weight exceeding 20 tonnes?
Import duty rates for HS code 870443 vary significantly by country and trade agreement. For example, under the United States' Most Favored Nation (MFN) tariff, the rate is 25%. In the European Union, the Common Customs Tariff (TARIC) rate is 22.00%. The United Kingdom's Trade Tariff also lists a rate of 25%. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment, as preferential rates under Free Trade Agreements (FTAs) can be substantially lower or even free.
How is the classification criterion 'gross vehicle weight exceeding 20 tonnes' determined for HS code 870443?
The classification under HS code 870443 hinges on the vehicle's Gross Vehicle Weight (GVW). GVW is the maximum operating weight of the vehicle as specified by the manufacturer, including the vehicle's chassis, body, engine, fuel, accessories, driver, passengers, and cargo. This specification is typically found on the vehicle's compliance plate or in its technical documentation. For customs purposes, the declared GVW must be verified against these official manufacturer specifications. If a vehicle's GVW exceeds 20,000 kilograms (20 tonnes), it falls under this classification.
What documentation is typically required when importing goods classified under HS code 870443?
When importing vehicles under HS code 870443, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, specific documentation related to the vehicle itself is essential. This often includes the vehicle's title or certificate of origin, manufacturer's certificate of origin, and proof of GVW. Depending on the importing country's regulations, safety and emissions compliance certificates may also be mandatory. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.
Which major trade agreements offer preferential duty rates for HS code 870443, and what are some examples?
Several trade agreements can provide preferential duty rates for vehicles classified under HS code 870443. For instance, the United States has FTAs with countries like Australia (AU), South Korea (KR), and various Latin American nations. Under the USMCA (United States-Mexico-Canada Agreement), vehicles meeting specific rules of origin may benefit from reduced or zero duties. The EU has numerous Association Agreements and FTAs (e.g., with South Korea, South Africa) that can offer lower rates than the standard MFN tariff. Similarly, the UK has its own set of FTAs post-Brexit. Importers must verify the rules of origin and eligibility criteria for each specific trade agreement to claim preferential treatment.
Can you provide a concrete example of how import duty for HS code 870443 is calculated?
Let's assume a truck classified under HS code 870443 with a GVW of 25 tonnes is imported into the United States. The MFN duty rate is 25% ad valorem. If the declared customs value of the truck is $100,000 USD, the import duty would be calculated as follows: Duty Amount = Customs Value × Duty Rate. Duty Amount = $100,000 USD × 25% = $25,000 USD. In this scenario, the importer would owe $25,000 USD in duties. If a preferential rate applied under an FTA, the calculation would use the lower rate, resulting in a reduced duty amount.