HS 870540 Concrete-mixer lorries
Quick Answer: Concrete-mixer lorries imported under HS 870540 enter the UK duty-free at 0.00%, the EU at 3.70% ad valorem, and the US at a rate of Free or 25% ad valorem depending on specific trade agreements. This Harmonized System (HS) code specifically covers motor vehicles designed for the transport and mixing of concrete, often referred to as "cement mixer trucks." Importers should be aware that the US duty rate can vary significantly, necessitating careful review of applicable trade agreements. CustomTariffs aggregates this data to assist trade professionals in navigating these varying international obligations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705400000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8705400000 | Free | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870540 cover?
This subheading covers concrete-mixer lorries, which are specialized motor vehicles designed for the transportation and mixing of concrete. According to the WCO Harmonized System Nomenclature, these vehicles are equipped with a rotating drum to ensure the concrete remains fluid during transit. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to self-propelled vehicles specifically constructed for this purpose, often featuring a chassis with an integrated mixer drum and engine.
What falls outside HS 870540?
The following products are excluded from HS 870540: truck chassis without the integrated concrete mixing apparatus, separate concrete mixing machines not mounted on a vehicle chassis, and vehicles used for transporting pre-mixed concrete without the mixing function onboard. For instance, a standard dump truck used to haul aggregate or a trailer-mounted mixer would be classified under different headings, such as heading 8704 for motor vehicles for the transport of goods or heading 8474 for machinery for working cement.
What are common classification mistakes for HS 870540?
A common error is misclassifying vehicles that have auxiliary mixing functions but are primarily designed for other purposes, or conversely, classifying a concrete mixer that is not self-propelled. For example, a tractor unit pulling a separate concrete mixer trailer might be mistakenly classified under 870540. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these errors.
How should importers classify products under HS 870540?
The correct procedure for classifying concrete-mixer lorries under HS 870540 involves a thorough examination of the vehicle's design and primary function. Importers and customs brokers must verify that the vehicle is self-propelled and specifically equipped with an integrated concrete mixing drum. Reviewing technical specifications, manufacturer brochures, and consulting the relevant national tariff schedule, such as the UK Trade Tariff, will ensure accurate classification and prevent delays or penalties.
How is the duty calculated for products under HS 870540?
A concrete-mixer lorry weighing 20,000 kg and declared at a customs value of $150,000 USD would attract a US duty of $3,750. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 2.5% ad valorem ($150,000 × 0.025 = $3,750). If the vehicle were subject to a specific duty based on weight, the calculation would differ accordingly, but for this example, the ad valorem rate is applied.
Which trade agreements reduce duties for HS 870540?
Several free trade agreements may reduce the applicable duty rate for HS 870540, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible concrete-mixer lorries originating from Canada or Mexico can achieve a duty rate of Free. To claim this preference, a valid USMCA Certificate of Origin is required. Other agreements, like the Generalized System of Preferences (GSP) for certain developing countries, might also offer reduced or zero duties, necessitating specific documentation like a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870540 (Concrete-mixer lorries)?
The Most Favored Nation (MFN) duty rate for concrete-mixer lorries under HS code 870540 is typically 25% ad valorem in the United States. However, preferential duty rates may apply depending on the country of origin and applicable trade agreements. For example, under the USMCA, vehicles originating from Canada or Mexico may be eligible for duty-free entry. Importers should always verify the specific duty rate applicable to their shipment based on the origin and any preferential trade agreements.
How is the import duty for a concrete-mixer lorry calculated?
The import duty for concrete-mixer lorries (HS 870540) is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a concrete-mixer lorry has a customs value of $100,000 and the MFN duty rate is 25%, the duty amount would be $100,000 \times 0.25 = $25,000. It is crucial to ensure accurate valuation, as this directly impacts the duty payable.
What are the key classification criteria for HS code 870540?
HS code 870540 specifically covers 'Concrete-mixer lorries'. The primary classification criterion is that the vehicle must be a motor vehicle of heading 8701 to 8705, specially fitted with equipment to mix concrete and designed for the transport of concrete. This means the vehicle's chassis is a standard lorry or truck chassis, and it is permanently equipped with a rotating drum or other mixing apparatus, along with associated power take-off or engine systems for operating the mixer. Vehicles that can mix concrete but are not permanently mounted on a lorry chassis, or lorries that merely transport pre-mixed concrete without mixing capabilities, would be classified elsewhere.
Are there specific documentation requirements for importing concrete-mixer lorries under HS 870540?
Yes, importing concrete-mixer lorries requires specific documentation. Beyond standard import documents such as a commercial invoice, packing list, and bill of lading, importers must provide a detailed description of the vehicle, including its make, model, year of manufacture, VIN (Vehicle Identification Number), and confirmation that it is equipped for concrete mixing. Proof of origin is essential for claiming preferential duty rates under trade agreements. Depending on the importing country, additional certifications related to emissions standards, safety, or roadworthiness may also be required. Consulting with a customs broker or the relevant customs authority is recommended to ensure all requirements are met.
Which trade agreements commonly offer preferential duty rates for concrete-mixer lorries (HS 870540)?
The applicability of preferential duty rates for HS code 870540 depends on the specific trade agreements between the importing country and the country of origin. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for eligible vehicles originating from Canada or Mexico. Other free trade agreements (FTAs) the US may have with countries like Australia, South Korea, or Singapore could also offer reduced or zero duty rates if the concrete-mixer lorries meet the rules of origin stipulated in those agreements. Importers must consult the specific FTA text and obtain a valid Certificate of Origin to claim these benefits.