HS code · 6-digit subheading
HS Code 8704.23 – Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1
HS code 8704.23 is the 6-digit subheading for vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1. It is used for heavy-duty diesel semi-trucks, diesel dump trucks, diesel concrete mixer trucks, diesel logging trucks and diesel refuse collection vehicles.
What HS 8704.23 covers
This code encompasses heavy-duty commercial vehicles powered solely by compression-ignition (diesel) engines, designed for the robust transport of goods, with a gross vehicle weight (GVW) exceeding 20 tonnes. These formidable machines are the backbone of global logistics, essential for long-haul freight, construction, mining, and large-scale infrastructure projects. Major importers often include developing nations with expanding economies and significant infrastructure development needs, as well as countries with extensive road networks requiring efficient heavy transport. Leading exporters are typically countries with advanced automotive manufacturing capabilities, particularly in the commercial vehicle sector. Key aspects for trade include adherence to stringent emissions standards, fuel efficiency, advanced safety features, and the ability to handle extreme payloads and challenging terrains. The global demand for these vehicles is closely tied to economic growth and industrial activity, making them a critical component of international trade in capital goods.
- Covers
- Heavy-duty diesel semi-trucks
- Diesel dump trucks
- Diesel concrete mixer trucks
- Diesel logging trucks
- Diesel refuse collection vehicles
- Diesel heavy haulage tractors
- Diesel mining trucks
- Examples
- Volvo FH16
- Mercedes-Benz Actros
- Kenworth W900
- Scania R-series
- Caterpillar 797F
Codes often confused with 8704.23
Common mistake. Could be confused with 870422 (diesel trucks 5-20 tonnes GVW) due to GVW distinction, or 8705 (special purpose vehicles) if the primary function is not clearly goods transport.
Top exporters and importers of HS code 870423, 2025
In 2025, the largest exporter of HS code 870423 in UN Comtrade data was China, with 23% of world exports; the largest importer in UN Comtrade data was the United States, with 12% of world imports. Mexico reports $6.2B of its heading 8704 exports without product detail (confidential), so its figure here may be too low and it may rank higher.
Top exporters 2025 · share of world exports
- 1 China $5.7B 23% of world exports
- 2 Germany $3.2B 13% of world exports
- 3 Mexico $2.5B 10.0% of world exports
Mexico reports $6.2B of its heading 8704 exports without product detail (confidential), so its figure here may be too low and it may rank higher.
World total: $25.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.9B 12% of world imports
- 2 Germany $2.6B 11% of world imports
- 3 Canada $1.6B 6.5% of world imports
World total: $24.3B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 8704.23 5
Brazil splits HS 8704.23 into 5 NCM codes, Mercosur's 8-digit tariff lines.
- 8704.23.10 Diesel truck chassis-cabs, GVW over 20 tonnesChassis com motor e cabina
- 8704.23.20 Diesel tipper trucks, GVW over 20 tonnesCom caixa basculante
- 8704.23.30 Diesel reefer/insulated trucks, GVW over 20 tFrigoríficos ou isotérmicos
- 8704.23.40 Diesel log forwarders with crane, 126 kW or moreDe chassis articulado, para o transporte de troncos (forwarder), com grua incorporada, de potência máxima igual ou superior a 126 kW (170 HP)
- 8704.23.90 Other diesel trucks, GVW over 20 tonnesOutros
All Brazil NCM codes in heading 87.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 8704.23
What is HS code 870423?
HS code 870423 is a 6-digit subheading in the Harmonized System that covers: Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), for transport of goods, (of a g.v.w. exceeding 20 tonnes), n.e.c. in item no 8704.1. This code encompasses heavy-duty commercial vehicles powered solely by compression-ignition (diesel) engines, designed for the robust transport of goods, with a gross vehicle weight (GVW) exceeding 20 tonnes. These formidable machines are the backbone of global logistics, essential for long-haul freight, construction, mining, and large-scale infrastructure projects. Major importers often include developing nations with expanding economies and significant infrastructure development needs, as well as countries with extensive road networks requiring efficient heavy transport. Leading exporters are typically countries with advanced automotive manufacturing capabilities, particularly in the commercial vehicle sector. Key aspects for trade include adherence to stringent emissions standards, fuel efficiency, advanced safety features, and the ability to handle extreme payloads and challenging terrains. The global demand for these vehicles is closely tied to economic growth and industrial activity, making them a critical component of international trade in capital goods.
What products fall under HS code 870423?
Heavy-duty diesel semi-trucks, diesel dump trucks, diesel concrete mixer trucks, diesel logging trucks, diesel refuse collection vehicles, diesel heavy haulage tractors, diesel mining trucks
What are common misclassifications for HS code 870423?
Could be confused with 870422 (diesel trucks 5-20 tonnes GVW) due to GVW distinction, or 8705 (special purpose vehicles) if the primary function is not clearly goods transport.
Which countries are the top exporters of goods under HS code 870423?
In 2025, the top exporters of HS code 870423 in UN Comtrade data were China ($5.7B, 23% of world exports), Germany ($3.2B) and Mexico ($2.5B). World exports came to about $25.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Mexico reports $6.2B of its heading 8704 exports without product detail (confidential), so its figure here may be too low and it may rank higher.
Which countries are the top importers of goods under HS code 870423?
In 2025, the top importers of HS code 870423 in UN Comtrade data were the United States ($2.9B, 12% of world imports), Germany ($2.6B) and Canada ($1.6B). World imports came to about $24.3B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 870423 structured?
HS code 870423 is a 6-digit subheading under the Harmonized System. The first 2 digits (87) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (23) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 870423?
Brazil splits HS code 870423 into 5 NCM codes: 8704.23.10 (Diesel truck chassis-cabs, GVW over 20 tonnes), 8704.23.20 (Diesel tipper trucks, GVW over 20 tonnes), 8704.23.30 (Diesel reefer/insulated trucks, GVW over 20 t), 8704.23.40 (Diesel log forwarders with crane, 126 kW or more), 8704.23.90 (Other diesel trucks, GVW over 20 tonnes). The first 6 digits of each match the HS code.