HS code · 6-digit subheading
HS Code 8704.32 – Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1
HS code 8704.32 is the 6-digit subheading for vehicles, with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1. It is used for medium-duty gasoline trucks, gasoline box trucks, gasoline flatbed trucks, gasoline refuse trucks and gasoline utility trucks.
What HS 8704.32 covers
This category encompasses medium to heavy-duty commercial vehicles powered solely by spark-ignition (gasoline) engines, specifically designed for goods transport with a gross vehicle weight (GVW) exceeding 5 tonnes. While less prevalent globally than their diesel counterparts for heavy hauling, these vehicles carve out niches in specific markets, often driven by fuel availability, lower emissions in certain contexts, or particular fleet operational requirements. Importers and exporters typically include countries with robust automotive manufacturing capabilities and those with specific market demands or regulatory frameworks that favor gasoline engines for medium-duty applications. Key aspects for trade include substantial payload capacity, engine power suitable for heavier loads, and the availability of a reliable gasoline fueling infrastructure capable of supporting larger commercial vehicles, making them a specialized segment within the commercial transport sector.
- Covers
- Medium-duty gasoline trucks
- Gasoline box trucks
- Gasoline flatbed trucks
- Gasoline refuse trucks
- Gasoline utility trucks
- Gasoline beverage delivery trucks
- Examples
- Ford F-650/F-750 (gasoline variants)
- Chevrolet Silverado 6500HD (gasoline)
- International MV Series (gasoline option)
- Hino L7 (gasoline option)
Codes often confused with 8704.32
Common mistake. Can be confused with 870422 (diesel trucks >5 tonnes but <=20 tonnes GVW) due to similar size but different engine type, or 870431 (gasoline trucks <=5 tonnes GVW) due to GVW difference.
Top exporters and importers of HS code 870432, 2025
In 2025, the largest exporter of HS code 870432 in UN Comtrade data was the United States, with 46% of world exports; the largest importer in UN Comtrade data was Canada, with 33% of world imports. Mexico reports $6.2B of its heading 8704 exports without product detail (confidential), so it may also belong among the top exporters.
Top exporters 2025 · share of world exports
- 1 United States $675M 46% of world exports
- 2 Canada $211M 14% of world exports
- 3 Netherlands $205M 14% of world exports
Mexico reports $6.2B of its heading 8704 exports without product detail (confidential), so it may also belong among the top exporters.
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $602M 33% of world imports
- 2 United States $591M 32% of world imports
- 3 Saudi Arabia $167M 9.1% of world imports
World total: $1.8B 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 8704.32 4
Brazil splits HS 8704.32 into 4 NCM codes, Mercosur's 8-digit tariff lines.
- 8704.32.10 Spark-ignition truck chassis-cabs, GVW over 5 tChassis com motor e cabina
- 8704.32.20 Spark-ignition tipper trucks, GVW over 5 tonnesCom caixa basculante
- 8704.32.30 Spark-ignition reefer/insulated trucks, over 5 tFrigoríficos ou isotérmicos
- 8704.32.90 Other spark-ignition trucks, GVW over 5 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 8704.32
What is HS code 870432?
HS code 870432 is a 6-digit subheading in the Harmonized System that covers: Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. exceeding 5 tonnes), n.e.c. in item no 8704.1. This category encompasses medium to heavy-duty commercial vehicles powered solely by spark-ignition (gasoline) engines, specifically designed for goods transport with a gross vehicle weight (GVW) exceeding 5 tonnes. While less prevalent globally than their diesel counterparts for heavy hauling, these vehicles carve out niches in specific markets, often driven by fuel availability, lower emissions in certain contexts, or particular fleet operational requirements. Importers and exporters typically include countries with robust automotive manufacturing capabilities and those with specific market demands or regulatory frameworks that favor gasoline engines for medium-duty applications. Key aspects for trade include substantial payload capacity, engine power suitable for heavier loads, and the availability of a reliable gasoline fueling infrastructure capable of supporting larger commercial vehicles, making them a specialized segment within the commercial transport sector.
What products fall under HS code 870432?
Medium-duty gasoline trucks, gasoline box trucks, gasoline flatbed trucks, gasoline refuse trucks, gasoline utility trucks, gasoline beverage delivery trucks
What are common misclassifications for HS code 870432?
Can be confused with 870422 (diesel trucks >5 tonnes but <=20 tonnes GVW) due to similar size but different engine type, or 870431 (gasoline trucks <=5 tonnes GVW) due to GVW difference.
Which countries are the top exporters of goods under HS code 870432?
In 2025, the top exporters of HS code 870432 in UN Comtrade data were the United States ($675M, 46% of world exports), Canada ($211M) and the Netherlands ($205M). World exports came to about $1.5B, 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 it may also belong among the top exporters.
Which countries are the top importers of goods under HS code 870432?
In 2025, the top importers of HS code 870432 in UN Comtrade data were Canada ($602M, 33% of world imports), the United States ($591M) and Saudi Arabia ($167M). World imports came to about $1.8B, 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 870432 structured?
HS code 870432 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 (32) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 870432?
Brazil splits HS code 870432 into 4 NCM codes: 8704.32.10 (Spark-ignition truck chassis-cabs, GVW over 5 t), 8704.32.20 (Spark-ignition tipper trucks, GVW over 5 tonnes), 8704.32.30 (Spark-ignition reefer/insulated trucks, over 5 t), 8704.32.90 (Other spark-ignition trucks, GVW over 5 tonnes). The first 6 digits of each match the HS code.