HS 8704Vehicles

Medium Trucks (5-20t) - HS 8704 classification, duty and landed cost

Medium Trucks (5-20t) moves through customs under HS heading 8704. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
8704.22	Motor vehicles for transport of goods, 5-20t GVW

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	10% Whole-vehicle type approval (WVTA); Euro 7 emissions and CBAM on parts.
United States	2.5% (cars), 25% (trucks) 'Chicken tax' on light trucks; NHTSA FMVSS compliance.
China	15% - 25% Plus 13% VAT + consumption tax; MIIT catalogue approval; NEV subsidies phased out.
India	70% - 100% (CBU) BCD + 28% GST + cess; type approval by ARAI/ICAT.
UAE	5% GCC CET; GSO type approval and 3-year GCC-spec warranty.

Worked landed-cost example

5 unit of Medium Trucks (5-20t) at FOB USD 40,000 per unit, sea freight to a representative port of discharge.

FOB valueUSD 200,000

Freight + insuranceUSD 13,000

CIF valueUSD 213,000

Import duty @ ~8% (indicative for Vehicles)USD 17,040

VAT / GST @ ~5% on CIF+dutyUSD 11,502

Landed cost ≈ USD 241,542 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· Certificate of Conformity (COC) or country-specific type approval (WVTA in EU, NHTSA in US).
· Compliance with destination emissions standard (Euro 6/7, EPA Tier 3, BS-VI, China 6).
· UN 38.3 for propulsion batteries; ADR/DGR when shipped by land/air with fuel or battery.

Top exporting countries

· Japan
· Germany
· China
· USA

Frequently asked questions

What HS chapter covers Medium Trucks (5-20t)?

Medium Trucks (5-20t) is classified under HS 8704.22. Chapter 87 covers vehicles; parts sit in 8708. Aircraft is Chapter 88; ships is Chapter 89.

Is Medium Trucks (5-20t) sold as CBU or CKD/SKD?

Duties differ sharply. CBU (Completely Built Unit) attracts full duty; CKD/SKD kits attract lower rates in most emerging markets.

What type approval is required?

EU WVTA, US NHTSA FMVSS + EPA, China MIIT catalogue, India ARAI/ICAT, and GCC GSO type approval each apply in their region.

Are there emission standards?

Yes. Euro 6/7 (EU), EPA Tier 3 (US), BS-VI (India), China 6 (China). Non-compliant imports are refused entry.

How is Medium Trucks (5-20t) shipped?

RoRo vessels for cars, trucks and buses; container shipping for high-value or armored units; heavy-lift for oversize construction and mining vehicles.