Code 8704 51 31 · Subheading 8704 51

Final code reached

New hybrid goods vehicle up to 5 tons, petrol engine over 2,800 cm³

This is a complete 8-digit customs code. There is no further code choice to make below it.

This code covers new motor vehicles for carrying goods with both a spark-ignition piston engine and an electric motor for propulsion. The vehicle must have a total weight of <= 5 tons and an engine capacity of > 2,800 cm³, and it excludes the stated dumpers, special-purpose vehicles and Euratom vehicles.

For example

A new hybrid motor vehicle for carrying goods, with a spark-ignition piston engine over 2,800 cm³, an electric propulsion motor and a total weight of <= 5 tons
A new hybrid goods van with a spark-ignition piston engine over 2,800 cm³, an electric propulsion motor and a total weight of <= 5 tons
A new hybrid goods pickup with a spark-ignition piston engine over 2,800 cm³, an electric propulsion motor and a total weight of <= 5 tons

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See the official tariff text

Official tariff text

Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity > 2.800 cm³, 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)

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section XVII Vehicles, aircraft, vessels and associated transpor…
Is the item railway or tramway equipment, another vehicle, an aircraft or spacecraft, or a ship, boat or floating structure?
✓
Step 2 · Chapter 87 Vehicles other than railway or tramway rolling stoc… 2 of 4 chapters in section XVII
Which named type best describes it: a tractor; a motor vehicle for ≥ 10 people including the driver; a passenger motor vehicle; a goods motor vehicle; a special-purpose motor vehicle; a motorised chassis; a body or cab; a part or accessory for one of these vehicles; a factory, warehouse, port or airport truck without a lifting mechanism or a railway-platform tractor; a motorised tank or other armoured combat vehicle; a motorcycle or moped; a bicycle without a motor; a mobility vehicle; a pram or pushchair; or a trailer, semitrailer or other vehicle without a propulsion mechanism?
✓
Step 3 · Heading 8704 Motor vehicles for the transport of goods, incl. ch… 4 of 16 headings under chapter 87
Which child description fits the vehicle: a non-road dumper; a goods vehicle with only a compression-ignition piston engine; a goods vehicle with only a spark-ignition piston engine; a goods vehicle with a compression-ignition piston engine and an electric motor; a goods vehicle with a spark-ignition piston engine and an electric motor; a goods vehicle with only an electric motor; or a goods vehicle with another type of engine—and, where required, what is its total weight?
✓
Step 4 · Subheading 8704 51 Motor vehicles for the transport of goods, with bot… 10 of 13 subheadings under heading 8704
Is the vehicle specially designed to transport highly radioactive substances (Euratom); if not, is its engine displacement > 2.800 cm³ or <= 2.800 cm³, and is it new or used?
✓
Step 5 · Full code 8704 51 31 Motor vehicles for the transport of goods, with bot… 2 of 5 codes under subheading 8704 51

Classification complete

8704 51 31

New hybrid goods vehicle up to 5 tons, petrol engine over 2,800 cm³

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 87045131.

See how EU customs ruled on similar products

One last check

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from 3.5% to 22.0%.

another option 8704 51 10 Motor vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, for the transport of highly radioactive materials [Euratom] 3.5%
you are here 8704 51 31 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity > 2.800 cm³, 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) 22.0%
another option 8704 51 39 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity > 2.800 cm³, used (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) 22.0%
another option 8704 51 91 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity <= 2.800 cm³, 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) 10.0%
another option 8704 51 99 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity <= 2.800 cm³, used (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) 10.0%

Trade measures to be aware of

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.

Lower duty for goods from some countries

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; 43 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 database
Restrictions and paperwork

Import restrictions are recorded for goods originating in Iraq; Syria; Ukraine; any country; Libya; Russian Federation; Belarus.

Document or certificate conditions are recorded. Customs may ask for:
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Movement certificate EUR.1
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- Goods other than those described in the footnotes linked to the measure
- Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Show all 39 document conditions
- Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
- Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- 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
- 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).
- Net mass of fluorinated greenhouse gases charged in products and equipment
- Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
- Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
- Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
- Licensing system registration identification number as defined in Article 17.3 (a) 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)
- 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 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)
- Import licence "controlled substances" (ozone), issued by the Commission
- Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
- Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
- Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- 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)
- 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)
- 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)
- Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44
- The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- 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 12e of Regulation (EU) No 833/2014)
- Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- 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)
- 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 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

87.04.5100

g.v.w. not exceeding 5 tonnes

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

8704 51 31 00

New

Ordinary duty

10.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

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

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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.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 87

Often confused with

8704 51 10 Motor vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, for the transport of highly radioactive materials [Euratom] 3.5%
That code is for vehicles specially designed to transport highly radioactive substances under Euratom; this code is for other vehicles.
8704 51 39 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity > 2.800 cm³, used (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) 22.0%
That code is for used vehicles with an engine capacity of > 2,800 cm³; this code is for new vehicles.
8704 51 91 Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity <= 2.800 cm³, 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) 10.0%
That code is for new vehicles with an engine capacity of <= 2,800 cm³; this code is for vehicles with an engine capacity of > 2,800 cm³.

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.

New hybrid goods vehicle up to 5 tons, petrol engine over 2,800 cm³

New hybrid goods vehicle up to 5 tons, petrol engine over 2,800 cm³

One last check

Trade measures to be aware of

Lower duty for goods from some countries

Restrictions and paperwork

Export to Norway

Export to the United Kingdom

Check the facts that sit outside the code

Similar products elsewhere in the tariff

Often confused with

Save codes to your own collection