Product classification
HS code for Freight truck: 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.
Classification of freight truck under HS 8704.23
The classification of freight trucks under HS code 8704.23 is determined by several technical criteria defined in the Harmonized System's Chapter 87, which covers vehicles other than railway or tramway rolling-stock. This specific code is reserved for motor vehicles designed for the transport of goods that utilize a compression-ignition internal combustion piston engine, commonly known as diesel or semi-diesel engines. A critical factor for this subheading is the Gross Vehicle Weight (G.V.W.), which must exceed 20 tonnes. This classification excludes specialized vehicles like dumpers designed for off-highway use and focuses on heavy-duty road-going vehicles. The determination of G.V.W. is based on the maximum weight of the vehicle and its load as specified by the manufacturer. Proper classification requires verifying the engine type, the fuel system, and the certified weight capacity to ensure the vehicle meets the threshold for heavy-duty transport. Furthermore, the vehicle must be primarily designed for the carriage of goods rather than the transport of persons or specialized work functions.
- Covers
- Heavy-duty diesel freight trucks
- Log hauling trucks with G.V.W. over 20 tonnes
- Large refrigerated trucks (diesel)
- Heavy box trucks for long-haul logistics
- Flatbed trucks exceeding 20 tonnes G.V.W.
- Also under 8704.23
- Volvo FH16
- Mercedes-Benz Actros
- Kenworth W900
- Scania R-series
- Caterpillar 797F
Codes often confused with 8704.23
Common mistake. Freight trucks are frequently misclassified under 8701.20, which is reserved for road tractors for semi-trailers. While both are heavy-duty vehicles, 8704.23 is for vehicles that carry the load themselves. Another common error involves 8704.22, which covers diesel trucks with a G.V.W. between 5 and 20 tonnes; miscalculating the G.V.W. can lead to incorrect duty applications. Additionally, specialized vehicles like mobile cranes or fire engines are classified under 8705, even if they use a truck chassis.
Top exporters and importers of HS 870423 (the code used for freight truck), 2025
In 2025, the largest exporter of HS 870423 (the code used for freight truck) 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.
Figures cover everything classified under HS 870423, not only freight truck.
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 freight truck
Brazil splits HS 8704.23 into 5 NCM codes. Pick the one that matches your product:
- 8704.23.10Diesel truck chassis-cabs, GVW over 20 tonnes
- 8704.23.20Diesel tipper trucks, GVW over 20 tonnes
- 8704.23.30Diesel reefer/insulated trucks, GVW over 20 t
- 8704.23.40Diesel log forwarders with crane, 126 kW or more
- 8704.23.90Other diesel trucks, GVW over 20 tonnes
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about freight truck
What is the HS code for Freight truck?
The HS code for Freight truck is 870423 (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). The HS code for a diesel freight truck with a G.V.W. exceeding 20 tonnes is 8704.23.
How do I classify Freight truck for customs?
Freight truck is classified under HS code 870423 — 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 is a 6-digit subheading level code.
What is the difference between 8704.22 and 8704.23?
The primary difference is the Gross Vehicle Weight (G.V.W.); 8704.22 is for vehicles between 5 and 20 tonnes, while 8704.23 is for those exceeding 20 tonnes.
Which countries are the top exporters of freight truck (HS 870423)?
In 2025, the top exporters of HS 870423 (the code used for freight truck) 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 freight truck (HS 870423)?
In 2025, the top importers of HS 870423 (the code used for freight truck) 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.
Is the HS code for Freight truck the same in all countries?
The base HS code 870423 for Freight truck is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for freight truck in Brazil?
Brazil splits HS 870423 into 5 NCM codes, so the right one for freight truck depends on the product's details: 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).