HS 871631 Other trailers and semi-trailers for the transport of goods
Quick Answer: Other trailers and semi-trailers for the transport of goods imported under HS 871631 enter the UK at 0.00%, the EU at 2.70% ad valorem, and the US at rates ranging from free to 45% ad valorem. This classification specifically covers trailers and semi-trailers designed for carrying goods, excluding those for specific purposes like carrying persons or specialized equipment not primarily for general goods transport. Importers should be aware of the significant duty rate disparity between major trading blocs, particularly the high US tariff. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and strategic sourcing decisions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8716310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8716310000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8716310000 | 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 to Classify This HS Code?
What products does HS 871631 cover?
This subheading covers other trailers and semi-trailers specifically designed for the transport of goods, which are not elsewhere specified or included. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes trailers and semi-trailers with a carrying capacity exceeding 10 tonnes, such as those used for bulk cargo, machinery, or specialized goods. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this by focusing on their primary function as carriers of merchandise, excluding those designed for specific non-transport purposes.
What falls outside HS 871631?
The following products are excluded from HS 871631: trailers and semi-trailers designed for the transport of persons (classified under heading 8716), specialized vehicles like mobile cranes or drilling derricks (classified according to their primary function), and trailers or semi-trailers with a carrying capacity of 10 tonnes or less, which may fall under other subheadings within 8716. Additionally, vehicles that are self-propelled, even if used for towing, are classified under heading 8701 (tractors) or other relevant headings in Chapter 87.
What are common classification mistakes for HS 871631?
A common error is misinterpreting the "other" designation, leading to the classification of specialized trailers that should be classified elsewhere based on their specific design or primary function, as per General Interpretative Rule 3(a). For instance, trailers equipped with built-in machinery for a specific industrial process might be incorrectly classified here instead of under the heading for that machinery. Importers must carefully consider the specific design and intended use to ensure accurate classification, avoiding confusion with vehicles that are not primarily for the transport of goods.
How should importers classify products under HS 871631?
The correct procedure for classifying products under HS 871631 involves a systematic review of the product's design, intended use, and carrying capacity. Importers and customs brokers should consult the official HS Nomenclature, the Explanatory Notes, and national tariff schedules like the USITC HTS or EU TARIC. Key considerations include whether the item is a trailer or semi-trailer, its primary function is the transport of goods, and if it meets any specific weight or design criteria that might place it in a more specific subheading or exclude it entirely.
How is the duty calculated for products under HS 871631?
A flatbed semi-trailer weighing 8,000 kg and declared at a customs value of $25,000 USD would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for subheadings within 8716.31, where the ad valorem rate is applied to the value of the imported goods.
Which trade agreements reduce duties for HS 871631?
Several free trade agreements may reduce the applicable duty rate for HS 871631, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, trailers and semi-trailers originating from Canada or Mexico may be eligible for a duty rate of Free, provided they meet the rules of origin. Documentation required to claim this preference typically includes a self-certified origin statement on the commercial invoice or a separate certificate of origin. Other agreements may offer reduced rates for goods from specific developing countries under GSP programs.
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FAQ
What are the typical import duty rates for HS code 871631, specifically for 'Other trailers and semi-trailers for the transport of goods'?
The Most Favored Nation (MFN) duty rate for HS code 871631 can vary significantly depending on the importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the general rate is 3.5% ad valorem. In the European Union, under TARIC, the rate is 10% ad valorem. The UK Trade Tariff lists a rate of 4% ad valorem. Importers should always verify the specific duty rate applicable to their country of import and consider any preferential rates that may apply under trade agreements.
How is the duty calculated for HS code 871631, and can you provide an example?
The duty for HS code 871631 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a trailer classified under 871631 has a customs value of $20,000 and the applicable MFN duty rate is 3.5%, the import duty would be $20,000 \times 0.035 = $700. Some countries may also apply other taxes or fees, such as Value Added Tax (VAT) or Goods and Services Tax (GST), on top of the customs duty.
What are the key classification criteria for trailers and semi-trailers under HS code 871631?
HS code 871631 covers 'Other trailers and semi-trailers for the transport of goods' that are not specifically classified elsewhere in Chapter 87. This generally includes trailers and semi-trailers designed for carrying goods, which are not self-propelled. Key criteria include their construction (e.g., chassis, wheels, coupling mechanisms) and their intended use for the carriage of goods. Trailers designed for specific purposes like carrying livestock, refrigerated goods, or specialized equipment might fall under more specific subheadings if they exist. If the trailer is not primarily for the transport of goods (e.g., a camping trailer), it would be classified elsewhere.
What documentation is typically required when importing goods classified under HS code 871631?
When importing trailers and semi-trailers under HS code 871631, standard import documentation is usually required. This includes a commercial invoice detailing the value and description of the goods, a packing list, a bill of lading or air waybill, and an import declaration. Depending on the importing country and the specific type of trailer, additional documents might be necessary, such as a certificate of origin to claim preferential duty rates, safety compliance certificates, or specific permits. Customs brokers play a crucial role in ensuring all required documentation is accurate and complete.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 871631?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 871631. For example, under the United States-Mexico-Canada Agreement (USMCA), trailers and semi-trailers originating from Canada or Mexico may be eligible for preferential duty rates, potentially as low as 0% ad valorem, provided they meet the rules of origin. Similarly, trade agreements between the EU and other countries can offer reduced tariffs. Importers must obtain a valid certificate of origin from the exporter to substantiate the preferential claim and ensure compliance with the specific rules of the relevant trade agreement.