HS 870452 Of a gross vehicle weight exceeding 5 tonnes
Quick Answer: Vehicles of a gross vehicle weight exceeding 5 tonnes imported under HS 870452 enter the UK at rates up to 10.00%, the EU at rates up to 22.00%, and the US at rates up to 25%. This classification specifically covers motor vehicles designed for the transport of goods, with a maximum permissible laden weight exceeding 5 tonnes. It excludes vehicles primarily designed for the transport of persons. 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 precise application, consult the relevant national tariff schedules.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704529100 | 10.00 % | — | — |
| 8704529900 | 10.00 % | — | — |
| 8704520000 | — | — | — |
| 8704521000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704529900 | 22.00 % | — | — |
| 8704520000 | — | — | — |
| 8704521000 | 3.50 % | — | — |
| 8704529100 | 22.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704520010 | — | — | ["No."] |
| 8704520020 | — | — | ["No."] |
| 8704520040 | — | — | ["No."] |
| 87045200 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
| 8704520030 | — | — | ["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 8704.52?
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 870452 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a gross vehicle weight exceeding 5 tonnes, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this category includes trucks, lorries, and other heavy-duty commercial vehicles designed for carrying cargo, provided their maximum permissible laden weight surpasses the 5-tonne threshold. This weight is a critical determinant for classification within this specific code.
What falls outside HS 870452?
The following products are excluded from HS 870452: vehicles with a gross vehicle weight of 5 tonnes or less, which are classified under HS 870421 or 870431, depending on engine type. Also excluded are specialized vehicles not primarily designed for the transport of goods, such as construction machinery (HS 8429-8430), fire-fighting vehicles (HS 8705), or motor homes (HS 8714). Vehicles designed for carrying passengers, even if they have a substantial cargo area, are classified under HS 8702.
What are common classification mistakes for HS 870452?
A common error is misinterpreting the "gross vehicle weight" (GVW). Importers may mistakenly use the unladen weight or the payload capacity instead of the maximum permissible laden weight specified by the manufacturer. 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 GVW can lead to misclassification, potentially resulting in incorrect duty payments and penalties, especially when the GVW is close to the 5-tonne boundary.
How should importers classify products under HS 870452?
The correct procedure for classifying vehicles under HS 870452 involves a thorough review of the manufacturer's specifications. Importers and customs brokers must ascertain the vehicle's Gross Vehicle Weight (GVW) rating. This information is typically found on a compliance plate or in the vehicle's documentation. If the GVW exceeds 5 tonnes, and the vehicle is designed for the transport of goods, then HS 870452 is the appropriate classification. Verification against official tariff databases like the USITC HTS or EU TARIC is crucial.
How is the duty calculated for products under HS 870452?
A 2023 Volvo VNL 760 tractor unit weighing 10.5 tonnes (GVW) and declared at a customs value of $150,000 USD would attract a US duty of $37,500. This is calculated using the Most Favored Nation (MFN) duty rate of 25% ad valorem, applied to the declared customs value ($150,000 USD × 0.25 = $37,500). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 870452.
Which trade agreements reduce duties for HS 870452?
Several free trade agreements may reduce the applicable duty rate for HS 870452, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 8704.52, covering vehicles with a gross vehicle weight exceeding 5 tonnes?
The Most Favored Nation (MFN) duty rate for HS code 8704.52 varies significantly by importing country. For example, the United States applies a 25% ad valorem duty. The European Union, under the TARIC system, may have rates around 10.00% ad valorem for certain vehicles. The United Kingdom's Trade Tariff also shows varying rates, often around 10.00% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the precise rate applicable to your import.
How is the gross vehicle weight (GVW) determined for HS code 8704.52 classification?
The gross vehicle weight (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. For HS code 8704.52, the critical threshold is exceeding 5 tonnes (5,000 kilograms). Importers must ensure their documentation, such as the manufacturer's certificate of conformity or vehicle registration, clearly states the GVW to meet the classification criteria. This is a fundamental aspect of customs verification.
What preferential duty rates are available for HS code 8704.52 under trade agreements, and how can I claim them?
Many trade agreements offer preferential duty rates for vehicles classified under HS 8704.52. For instance, the US has preferential rates for vehicles originating from countries like Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) under agreements like USMCA and KORUS FTA, though specific rates can differ. The EU and UK also have extensive networks of trade agreements. To claim preferential rates, importers must provide a valid Certificate of Origin (COO) or other proof of preferential origin as required by the importing country's customs authority and the relevant trade agreement. This documentation must demonstrate that the vehicle meets the rules of origin stipulated in the agreement.
How is the import duty for a vehicle under HS 8704.52 calculated, and can you provide an example?
The duty calculation typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For ad valorem duties, the calculation is: Duty Amount = (Customs Value of the Vehicle × Ad Valorem Duty Rate). For example, if a truck classified under HS 8704.52 has a customs value of $50,000 and the MFN ad valorem duty rate is 25%, the import duty would be $50,000 × 0.25 = $12,500. It's important to note that other taxes and fees, such as excise taxes or VAT, may also apply in addition to customs duties.
What specific documentation is typically required when importing vehicles under HS code 8704.52?
Beyond the standard import documentation (e.g., commercial invoice, bill of lading, packing list), importing vehicles under HS 8704.52 often requires specific documents. These may include a manufacturer's certificate of origin, a statement of origin for preferential trade agreement claims, vehicle registration documents, and potentially safety or emissions compliance certificates depending on the destination country's regulations. For vehicles exceeding certain weight or emission standards, specific environmental or safety declarations might be mandated by authorities like the EPA in the US or equivalent bodies elsewhere. Always verify the exact requirements with the importing country's customs agency.