Key facts
- HS subheading
- 8704.31
- National lines
- 5
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Summary
The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other. The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00.
European Union lines under 8704.31
The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other.
The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00.
- 8704 31 10 00Specially designed for the transport of highly radioactive materialsDuty: 3.5%
- 8704 31 31 00NewDuty: 22%
- 8704 31 39 00UsedDuty: 22%
- 8704 31 91 00NewDuty: 10%
- 8704 31 99 00UsedDuty: 10%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 8704.31 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8704.31?
The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other.
What is the duty on HS 8704.31 in the European Union?
The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.