Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)

Heading 8705 covers special purpose motor vehicles, other than those for transport of persons or goods. This includes breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweepers, sprinklers and mobile workshops. EU duty rates range from 0% to 3.5%. Special vehicles are subject to type approval under Regulation (EU) 2018/858. Excise duty on motor vehicles may apply in some Member States. A certificate of conformity (COC) or individual type approval is required. Heading 8705 is part of Chapter 87 (vehicles, aircraft and transport equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8705 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8705 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

EU duty rates range from 0% to 3.5%. Excise duty on motor vehicles may apply in some Member States. A certificate of conformity (COC) or individual type approval is required. Special vehicles are subject to type approval under (EU) 2018/858. Duty rates range from 0% to 3.5%. Excise on motor vehicles may apply in some EU countries. A COC or individual type approval is required. When importing goods under heading 8705 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8705 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 8705 are subject to EU type-approval and technical controls. Required documentation includes: type-approval certificates, Certificates of Conformity (CoC), Euro 6/7 emission test documents. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 8705 covers special purpose motor vehicles (not for transport of persons/goods): crane lorries, fire engines, concrete mixers, concrete pumps, refuse trucks, mobile radiological units. Key: special equipment mounted on a chassis. Common mistake: ambulances (person transport) are 8703.