Product classification
HS code for Heavy diesel 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 heavy diesel truck under HS 8704.23
Heavy diesel trucks designed for the transport of goods are classified under HS code 8704.23. This classification is based on three primary factors: the nature of the vehicle (transport of goods), the engine type (compression-ignition internal combustion piston engine, i.e., diesel or semi-diesel), and the Gross Vehicle Weight (GVW). Subheading 8704.23 is reserved for vehicles with a GVW exceeding 20 tonnes. This distinguishes them from medium-duty trucks (8704.22) and light-duty diesel trucks (8704.21). The GVW is the maximum weight of the vehicle when fully loaded with fuel, cargo, and passengers as specified by the manufacturer. This code is used for heavy-duty haulers, logistics trucks, and construction vehicles that are primarily designed for road use. It excludes off-highway dumpers and specialized vehicles like mobile cranes, which have their own specific headings.
- Covers
- Heavy-duty diesel tractor units (if for goods transport)
- Diesel dump trucks for road use (>20 tonnes)
- Heavy-duty diesel box trucks
- Diesel refrigerated trucks (>20 tonnes)
- Also under 8704.23
- Volvo FH16
- Mercedes-Benz Actros
- Kenworth W900
- Scania R-series
- Caterpillar 797F
Codes often confused with 8704.23
Common mistake. The most common error is misclassifying these under 8704.22, which is for trucks between 5 and 20 tonnes. Accurate documentation of the GVW is required to justify 8704.23. Another error is using 8701.20 for road tractors; while they are heavy diesel vehicles, 8701 is specifically for semi-trailer tractors, whereas 8704 is for the transport of goods on the vehicle itself.
Top exporters and importers of HS 870423 (the code used for heavy diesel truck), 2025
In 2025, the largest exporter of HS 870423 (the code used for heavy diesel 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 heavy diesel 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 heavy diesel 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 heavy diesel truck
What is the HS code for Heavy diesel truck?
The HS code for Heavy diesel 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-powered goods transport vehicle with a GVW exceeding 20 tonnes is 8704.23.
How do I classify Heavy diesel truck for customs?
Heavy diesel 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.
How is GVW determined for classification?
GVW (Gross Vehicle Weight) is the maximum weight rating provided by the manufacturer, including the vehicle, cargo, and fluids.
Which countries are the top exporters of heavy diesel truck (HS 870423)?
In 2025, the top exporters of HS 870423 (the code used for heavy diesel 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 heavy diesel truck (HS 870423)?
In 2025, the top importers of HS 870423 (the code used for heavy diesel 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 Heavy diesel truck the same in all countries?
The base HS code 870423 for Heavy diesel 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 heavy diesel truck in Brazil?
Brazil splits HS 870423 into 5 NCM codes, so the right one for heavy diesel 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).