Product classification
HS code for Light gasoline truck: 8704.31
Vehicles, with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1.
Classification of light gasoline truck under HS 8704.31
The classification of a light gasoline truck under HS code 8704.31 is determined by three primary factors: the purpose of the vehicle, the engine type, and the Gross Vehicle Weight (GVW). This code specifically covers motor vehicles designed for the transport of goods, equipped with a spark-ignition internal combustion piston engine (gasoline/petrol), and having a GVW not exceeding 5 tonnes. The General Rules for the Interpretation (GRI) of the Harmonized System dictate that products are classified according to the terms of the headings and any relative section or chapter notes. For this product, Heading 8704 covers motor vehicles for the transport of goods. Subheading 8704.31 is the specific breakout for light-duty gasoline-powered variants. It is essential to distinguish these from vehicles designed for passenger transport, which fall under 8703, even if they have a small cargo area. The GVW is the maximum design weight of the vehicle, including the vehicle's own weight, fuel, driver, and maximum load capacity. This classification ensures that light-duty commercial vehicles are distinguished from heavy-duty trucks and those using different fuel types, such as diesel or electric propulsion.
- Covers
- Small gasoline-powered pickup trucks
- Light delivery vans with spark-ignition engines
- Gasoline-powered flatbed trucks under 5 tonnes GVW
- Panel trucks for goods transport
- Compact utility trucks used for urban logistics
- Also under 8704.31
- Ford Transit Connect
- Ram ProMaster City
- Chevrolet Express 1500
- Toyota Hiace (gasoline variant)
- Nissan NV200
Codes often confused with 8704.31
Common mistake. Light gasoline trucks are frequently confused with HS code 8704.21, which is reserved for vehicles with compression-ignition internal combustion engines (diesel or semi-diesel). Another common error is classifying them under 8703 if the vehicle has features for carrying passengers; however, if the primary design is for goods, 8704.31 remains correct. Additionally, vehicles exceeding 5 tonnes GVW must be classified under 8704.32.
Top exporters and importers of HS 870431 (the code used for light gasoline truck), 2025
In 2025, the largest exporter of HS 870431 (the code used for light gasoline truck) in UN Comtrade data was Mexico, with 56% of world exports; the largest importer in UN Comtrade data was the United States, with 52% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 870431, not only light gasoline truck.
Top exporters 2025 · share of world exports
- 1 Mexico $23.3B 56% of world exports
- 2 United States $7.8B 19% of world exports
- 3 Canada $2.9B 6.9% of world exports
World total: $41.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $23.1B 52% of world imports
- 2 Canada $10.0B 23% of world imports
- 3 Mexico $2.4B 5.4% of world imports
World total: $44.2B 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 light gasoline truck
Brazil splits HS 8704.31 into 4 NCM codes. Pick the one that matches your product:
- 8704.31.10Spark-ignition truck chassis-cabs, GVW up to 5 t
- 8704.31.20Spark-ignition tipper trucks, GVW up to 5 tonnes
- 8704.31.30Spark-ignition reefer/insulated trucks, up to 5 t
- 8704.31.90Other spark-ignition trucks, GVW up to 5 tonnes
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about light gasoline truck
What is the HS code for Light gasoline truck?
The HS code for Light gasoline truck is 870431 (Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1). The HS code for a light gasoline truck with a GVW not exceeding 5 tonnes is 8704.31.
How do I classify Light gasoline truck for customs?
Light gasoline truck is classified under HS code 870431 — Vehicles; with only spark-ignition internal combustion piston engine, for transport of goods, (of a g.v.w. not exceeding 5 tonnes), n.e.c. in item no 8704.1. This is a 6-digit subheading level code.
How is GVW calculated for this classification?
Gross Vehicle Weight (GVW) is the maximum weight of the vehicle as specified by the manufacturer, including the chassis, body, engine, fluids, fuel, accessories, driver, and the maximum load capacity it is designed to carry.
Which countries are the top exporters of light gasoline truck (HS 870431)?
In 2025, the top exporters of HS 870431 (the code used for light gasoline truck) in UN Comtrade data were Mexico ($23.3B, 56% of world exports), the United States ($7.8B) and Canada ($2.9B). World exports came to about $41.6B, 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.
Which countries are the top importers of light gasoline truck (HS 870431)?
In 2025, the top importers of HS 870431 (the code used for light gasoline truck) in UN Comtrade data were the United States ($23.1B, 52% of world imports), Canada ($10.0B) and Mexico ($2.4B). World imports came to about $44.2B, 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 Light gasoline truck the same in all countries?
The base HS code 870431 for Light gasoline 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 light gasoline truck in Brazil?
Brazil splits HS 870431 into 4 NCM codes, so the right one for light gasoline truck depends on the product's details: 8704.31.10 (Spark-ignition truck chassis-cabs, GVW up to 5 t), 8704.31.20 (Spark-ignition tipper trucks, GVW up to 5 tonnes), 8704.31.30 (Spark-ignition reefer/insulated trucks, up to 5 t), 8704.31.90 (Other spark-ignition trucks, GVW up to 5 tonnes).