VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF > Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > Of a gross vehicle weight exceeding 20|tonnes > Other
Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Details |
|---|---|
EU-Canada agreement: re-imported goods1006 0.000 %-22.0 pp | 1 |
EU-Switzerland agreement: re-imported goods1007 0.000 %-22.0 pp | 2 |
CARIFORUM1033 0.000 %-22.0 ppEU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %-22.0 ppESA Interim EPA | |
SADC EPA1035 0.000 %-22.0 ppSADC EPA | |
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-22.0 pp | |
GSP-EBA2005 0.000 %-22.0 ppEverything But Arms | |
European Economic Area2012 0.000 %-22.0 ppEEA Agreement | 1 |
Goods other than those described in the Common Military List of the European Union
The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Import licence "controlled substances" (ozone), issued by the Commission
Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
Goods other than those described in the footnotes linked to the measure
Goods other than those described in the footnotes linked to the measure
Goods other than those described in the footnotes linked to the measure
Goods other than those described in the Common Military List of the European Union
The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
Common misclassifications
Classification tips
Typical uses
Sample products
Synonyms
Diesel goods truck over 20 tonnes, new diesel commercial vehicle, heavy goods vehicle
Keywords
Diesel goods truck over 20 tonnes · new diesel commercial vehicle · heavy goods vehicle · Motor vehicle for the transport of goods · only with compression-ignition internal combustion piston engine (diesel or semi-diesel) · gross vehicle weight exceeding 20 tonnes · New
Motor vehicles for the transport of goods The explanatory note to heading 8703 applies, mutatis mutandis. For the definition of cylinder capacity, see the HS Explanatory Note to subheadings 8407 31 , 8407 32 , 8407 33 and 8407 34 . This heading includes four-wheel drive, articulated chassis, all-terrain vehicles in which the front section houses a diesel engine and a cab fitted with controls. The rear section consists of a two-wheeled chassis, without equipment, but designed to be fitted with a variety of equipment. This heading does not, however, include such vehicles when fitted with agricultural or other special purpose equipment (heading 8705 ). Dumpers designed for off-highway use 1. These subheadings mainly cover vehicles fitted with a front or rear tipping body or a bottom-opening body that have been specially designed to transport sand, gravel, earth, stones, etc., and are intended for use in quarries, mines, or on building sites, at roadworks, airports and ports. Examples illustrating various types of dumper are given at the end of this note. 2. These subheadings also cover smaller vehicles of the type used on construction sites for carrying earth, rubble, fresh cement and concrete, etc. These have a fixed or articulated chassis and two-or four-wheel drive, the dumper hopper being located above one axle and the driver's seat above the other. The driver's seat is not usually inside a cab.
1. For the purposes of heading 8702, 'vehicles for the transport of 10 or more persons' means vehicles designed to carry at least 10 persons, including the driver. 2. For the purposes of subheadings 8703 21 to 8703 24 and 8703 31 to 8703 33, the cylinder capacity of the motor is determined: (a) for spark-ignition engines (petrol), by the swept volume expressed in cm3; (b) for compression-ignition engines (diesel or semi-diesel), by the swept volume expressed in cm3. Where the propulsion is provided by both an internal combustion piston engine and one or more electric motors, the cylinder capacity of the internal combustion piston engine determines the relevant subheading. 3. For the purposes of subheadings 8703 40, 8703 50, 8703 60, 8703 70 and 8703 80, 'plug-in hybrid electric vehicles' means vehicles powered by both an internal combustion piston engine and an electric motor used as the alternative power for vehicle propulsion which may be charged by plugging in to an external source of electric power.
For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds, fertilisers or other goods in connection with their main use. Heading 8702 covers motor vehicles for the transport of 10 or more persons. Heading 8703 covers motor vehicles principally designed for the transport of persons (1-9 seats), classified by engine type: spark-ignition (petrol), compression-ignition (diesel/semi-diesel), electric motor only, or hybrid combinations. Heading 8704 covers motor vehicles for the transport of goods, with similar engine-type subdivisions. Chassis fitted with engines are classified under heading 8706, and bodies (including cabs) under heading 8707. The distinction between complete vehicles, chassis, and bodies is critical for classification purposes.
1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like (heading 9506). 2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as being for goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electro-mechanical machines and apparatus (headings 8501 or 8502); articles of heading 8511 to 8513; electrical apparatus of heading 8530 or 8531; (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405. 3. References in Chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified in the heading appropriate to its principal use.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
Residual rule
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
Annex 22-01 DA 2015/2446
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Product samples
1C-545/16
22 Feb 2018Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs
Judgment of the Court (Sixth Chamber) of 22 February 2018.#Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Motor vehicles for the transport of goods — Subheadings 8704 10 10 and 8704 21 91 — Regulation (EU) 2015/221 — Validity.#Case C-545/16.
C-400/05.
11 Jan 2007B.A.S. Trucks BV v Staatssecretaris van Financiën.
On those grounds, the Court (Fifth Chamber) hereby rules: Subheading 8704 10 of the combined nomenclature, in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2261/98 of 26 October 1998, must be interpreted as meaning that it covers dumpers within the meaning of that subheading which are designed specifically and primarily for use off paved, public roads. The fact that dumper trucks have distinctive characteristics which enable them to be driven, incidentally, on paved, public roads does not preclude their classification as dumpers within the meaning of that subheading. [Signatures] * Language of the case: Dutch.
C-396/02.
16 Sept 2004DFDS BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.
Arrêt de la Cour Case C-396/02 DFDS BV v Inspecteur der Belastingdienst – Douanedistrict Rotterdam (Reference for a preliminary ruling from the Gerechtshof te Amsterdam) (Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 8704 10 – ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system) Summary of the Judgment Common Customs Tariff – Tariff headings – Flatbed vehicle with a sophisticated tipping system – Classification under subheading 8704 10 of the Combined Nomenclature The fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 8704 10 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Regulations Nos 3115/94 and 3009/95. It is clear from the descriptions of such vehicles in the explanatory notes on the Combined Nomenclature and the Harmonised System that an essential characteristic of dumpers is to have a tipping hopper or an opening bottom for the transport of rubble and various materials. There is, by contrast, no indication in those notes that the form or functioning of the tipping hoppers can constitute, by themselves, decisive criteria for the classification of a vehicle as a dumper. (see paras 32, 37, operative part) JUDGMENT OF THE COURT ...
166/2007
The product is an assortment of toiletries packaged for retail sale, consisting of a glass, a soap dish, a cylindrical container for toothbrushes, and a liquid soap dispenser. All items are made of earthenware, except for the plastic pump of the dispenser, and have a uniform design. Intended for domestic use in the bathroom, this set generally falls under heading 6912 (ceramic articles for domestic use). The classification of the set is made according to GRI 3 b), based on the material that imparts its essential character, namely earthenware. The item must also meet the safety requirements applicable to bathroom articles and the compliance of materials with contact with hygiene products.
883/94
Classification is determined by the provisions of General Rules 1, 3 (c) and 6 for the interpretation of the combined nomenclature and by the texts of CN codes 8704, 8704 23 and 8704 23 91. The vehicle cannot be classified within CN code 8705 10 00 since it lacks a crane slewing ring and it is not identifiable as any other special purpose motor vehicle Documented CN 2026 code: 87042391.
€0
28.7K PST€0
175.4K PST+€0
€19.1K/PST
(€12.22/kg)€108.2K/PST
(€11.15/kg)2,418
ModerateThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇨🇭 Switzerland | €150.3M | 7.8Mt | €19.23/kg | 29.6% | |
| 2 | 🇹🇷 Turkey | €146.0M | 19.3Mt | €7.55/kg | 28.8% | |
| 3 | 🇬🇧 United Kingdom | €111.4M | 8.1Mt | €13.75/kg | 22.0% | |
| 4 | 🇳🇴 Norway | €74.2M | 5.1Mt | €14.66/kg | 14.6% | |
| 5 | 🇺🇸 United States | €16.3M | 643Kt | €25.26/kg | 3.2% | |
| 6 | 🇶🇼 QW | €8.9M | 584Kt | €15.17/kg | 1.7% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €3.5B | 289.2Mt | €12.04/kg | 38.6% | |
| 2 | 🇳🇴 Norway | €1.4B | 100.4Mt | €14.31/kg | 15.9% | |
| 3 | 🇹🇷 Turkey | €1.4B | 144.2Mt | €9.70/kg | 15.5% | |
| 4 | 🇨🇭 Switzerland | €1.3B | 85.3Mt | €15.18/kg | 14.4% | |
| 5 | 🇰🇷 South Korea | €1.0B | 95.8Mt | €10.77/kg | 11.4% | |
| 6 | 🇮🇱 Israel | €377.2M | 29.8Mt | €12.64/kg | 4.2% |