Code 8704 23 91 · Subheading 8704 23
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers new motor vehicles designed to carry goods, powered only by a piston compression-ignition combustion engine, with a gross weight over 20 tons. It excludes non-road dumpers, special-purpose motor vehicles and vehicles specially designed to transport highly radioactive substances for Euratom.
Official tariff text
Motor vehicles for the transport of goods, with only compression-ignition internal combustion piston engine "diesel or semi-diesel", of a gross vehicle weight > 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials)
Classification complete
8704 23 91
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 87042391.
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 3.5% to 22.0%.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in Andorra; San Marino; Türkiye; European Union; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; 42 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in Iraq; Syria; Ukraine; any country; Libya; Russian Federation; Belarus; Iran, Islamic Republic of; 1 more origin.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
87.04.2301
Chassis with motor and drivers' cabin
87.04.2302
Other, new
87.04.2309
Other, used
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
8704 23 91 00
New
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code is for vehicles specially designed to transport highly radioactive substances for Euratom; this code excludes them.
That code covers used vehicles, while this code covers new vehicles.
That code covers special-purpose motor vehicles not mainly designed for carrying people or goods; this code covers goods vehicles.
Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.
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