Product classification
HS code for Special purpose truck: 8704.90
Vehicles, for transport of goods, n.e.c. in heading no. 8704.
Classification of special purpose truck under HS 8704.90
HS code 8704.90 is utilized for the classification of motor vehicles designed for the transport of goods that do not fit into the more specific subheadings of heading 8704. Heading 8704 generally covers trucks and vans used for freight. The subheadings 8704.10 through 8704.32 categorize vehicles based on their engine type (compression-ignition vs. spark-ignition) and their Gross Vehicle Weight (GVW). Subheading 8704.90 serves as the 'other' category, which frequently includes vehicles with alternative propulsion systems, such as purely electric trucks or those powered by hydrogen fuel cells, provided they are primarily intended for moving cargo. The classification depends on the vehicle's structural design, which must be optimized for hauling goods rather than passengers. It is essential to distinguish these from special purpose vehicles that are not primarily for transport, which are classified elsewhere in Chapter 87. To correctly apply 8704.90, the vehicle must be a motor vehicle for the transport of goods and not be powered by the specific internal combustion engines listed in the preceding subheadings. This ensures that emerging technologies in the logistics and transport sector are captured under a consistent classification framework when they do not meet the traditional engine-based criteria.
- Covers
- Electric delivery vans for freight
- Hydrogen-powered heavy-duty freight trucks
- Specialized heavy-load transporters for goods
- Battery-electric box trucks
- Alternative fuel vehicles designed for cargo transport
- Also under 8704.90
- Nikola Tre FCEV (Hydrogen Fuel Cell Truck)
- Hyundai Xcient Fuel Cell
- Iveco Daily CNG
- Toyota Material Handling (specific industrial models)
- Hyster (specific industrial models)
Codes often confused with 8704.90
Common mistake. Special purpose trucks are often misclassified under HS code 8705. Heading 8705 is reserved for special purpose motor vehicles that are *not* primarily designed for the transport of persons or goods, such as crane lorries, fire fighting vehicles, or concrete mixers. If the truck's main function is to move goods from point A to point B, it must remain in 8704.90. Another common error is using 8704.21 for electric trucks, which is incorrect as 8704.21 is strictly for diesel-powered vehicles.
Top exporters and importers of HS 870490 (the code used for special purpose truck), 2025
In 2025, the largest exporter of HS 870490 (the code used for special purpose truck) in UN Comtrade data was the United States, with 24% of world exports; the largest importer in UN Comtrade data was the Philippines, with 15% 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 870490, not only special purpose truck.
Top exporters 2025 · share of world exports
- 1 United States $142M 24% of world exports
- 2 Italy $60M 10% of world exports
- 3 France $50M 8.5% of world exports
World total: $588M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Philippines $164M 15% of world imports
- 2 Saudi Arabia $131M 12% of world imports
- 3 Denmark $73M 6.8% of world imports
World total: $1.1B 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 code for special purpose truck
Brazil classifies special purpose truck under NCM 8704.90.00: HS 8704.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about special purpose truck
What is the HS code for Special purpose truck?
The HS code for Special purpose truck is 870490 (Vehicles; for transport of goods, n.e.c. in heading no. 8704). The HS code for a special purpose truck designed for the transport of goods that does not use a standard internal combustion engine is 8704.90.
How do I classify Special purpose truck for customs?
Special purpose truck is classified under HS code 870490 — Vehicles; for transport of goods, n.e.c. in heading no. 8704. This is a 6-digit subheading level code.
Does this code include electric delivery vehicles?
Yes, electric vehicles designed specifically for the transport of goods are typically classified under 8704.90 because they do not fit the engine-specific subheadings for spark-ignition or compression-ignition motors.
Which countries are the top exporters of special purpose truck (HS 870490)?
In 2025, the top exporters of HS 870490 (the code used for special purpose truck) in UN Comtrade data were the United States ($142M, 24% of world exports), Italy ($60M) and France ($50M). World exports came to about $588M, 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 special purpose truck (HS 870490)?
In 2025, the top importers of HS 870490 (the code used for special purpose truck) in UN Comtrade data were the Philippines ($164M, 15% of world imports), Saudi Arabia ($131M) and Denmark ($73M). World imports came to about $1.1B, 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 Special purpose truck the same in all countries?
The base HS code 870490 for Special purpose 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 special purpose truck in Brazil?
In Brazil, special purpose truck (HS 870490) is classified under NCM 8704.90.00.