HS Code for Motor Vehicles for the Transport of Goods: Complete Classification Guide

Imagine facing a customs hold-up at a busy port because your shipment of trucks was classified under the wrong HS code, leading to unexpected duties, delays, and escalated costs. In the fast-paced world of international logistics, misclassifying motor vehicles for the transport of goods under HSN code 8704 can disrupt supply chains, inflate expenses, and complicate compliance. As experts at FreightAmigo Services Limited, we see this challenge daily among importers and exporters navigating global trade. This comprehensive guide demystifies HSN code 8704, providing clarity on descriptions, subheadings, GST rates, and trade insights to streamline your operations.

Key Takeaways from This Guide

• Understand the precise scope of HSN code 8704 and its subcategories for accurate classification.
• Master GST rates in India, including recent updates for refrigerated and electric variants.
• Gain actionable logistics insights with trade statistics to inform your procurement and shipping strategies.

This table offers a snapshot of key subheadings under HSN code 8704, helping you quickly identify the right classification for your goods vehicles.

Understanding HSN Code 8704: Core Description and Scope

HSN code 8704, or HSN code for motor vehicles for the transport of goods, encompasses a wide range of vehicles primarily designed for cargo carriage. This includes trucks, lorries, dumpers, tippers, and specialized carriers such as refrigerated vans and three-wheelers equipped with chassis, engines, and cabs. At FreightAmigo, we emphasize precise classification because these vehicles form the backbone of road freight logistics, accounting for over 70% of India's modal share in cargo movement.

What sets HSN code 8704 apart? It excludes passenger vehicles (covered under 8702-8703), tractors (8701), and buses. The nomenclature aligns with the global Harmonized System (HS), extended to 8 digits in India for GST and customs purposes. For businesses with turnover exceeding ₹5 lakhs, using the correct 4/6/8-digit HSN code on invoices is mandatory, ensuring seamless compliance.

From our experience handling shipments across 250+ countries, accurate HSN 8704 classification prevents valuation disputes and accelerates clearance. Whether you're importing heavy-duty lorries from China or exporting delivery trucks to the EU, understanding this code is crucial for cost-effective trade.

Detailed Breakdown of HSN Code 8704 Subheadings

Delving deeper, HSN code 8704 branches into detailed 6-digit and 8-digit subheadings based on vehicle type, engine, and Gross Vehicle Weight (GVW). Here's an exhaustive overview:

• 870410: Dumpers for off-highway use, like those in mining. Sub: 87041010 (net weight >8 tonnes, payload ≥10 tonnes); 87041090 (others).
• 870421: Diesel/semi-diesel engines, GVW ≤5 tonnes. Includes 87042110 (refrigerated), 87042120 (three-wheelers), 87042190 (other).
• 870422: Same engines, GVW >5 to ≤20 tonnes. E.g., 87042211 (refrigerated lorries), 87042219/90 (others).
• 870423: GVW >20 tonnes, critical for high-volume freight. 87042311 (refrigerated), others.
• 870431-870432: Petrol/spark-ignition, categorized by GVW, including refrigerated options.
• 870441-870452: CNG/LPG variants, split by ignition type and GVW.
• 870460: Purely electric propulsion, surging in demand amid green logistics trends.
• 870490: Catch-all for others, like 87049011 (refrigerated), 87049012 (electric hybrids).

With over 30 eight-digit variants, classification hinges on specifics like GVW, engine type, and features. Our Customs Clearance service leverages AI-driven HS code validation to match your vehicle specs accurately, minimizing errors and duties.

This comparison table simplifies selection, drawing from CBIC-aligned data current as of 2026.

HSN Code 8704 GST Rates in India: Latest Updates

As of April 2026, GST rates for HSN code 8704 reflect rationalization from the 56th GST Council meeting (September 2025). Most non-refrigerated trucks, lorries, and dumpers attract 28% GST (e.g., 87042190, 87042219, 87042319). Refrigerated variants benefit from 18% (87042110, 87042211, 87042311, 87049011). Electric models under 870460 may qualify for reduced rates around 5% in select cases, supporting ESG goals.

No Compensation Cess applies, but rates vary by subheading and engine. For importers, pairing GST knowledge with duty estimates is key. Our Duties & Taxes Calculator provides instant estimates, integrating HSN 8704 for precise import duty and tax projections across markets.

Recent stability post-2025 updates ensures predictability, but always verify via CBIC for intra-day changes.

Global and India Trade Statistics for HSN 8704

Trade data underscores HSN 8704's importance. Globally, ~29,558 import shipments occurred from July 2024 to June 2025 (Volza). US imports hit $218.66B in 2023, with monthly averages of $2.56B in 2024. Key flows: Mexico/China to US/EU, driven by EV transitions.

In India, exports reached $1.62B in 2023, $1.49B for delivery trucks in 2024 (OEC). FY 2024-25 saw auto exports grow with 6.9% merchandise CAGR. FY 2025-26 (Apr-Jan) merchandise exports: $714-720B, HS 8704 contributing to ~$20-25B vehicle sector. India ranks 22nd globally as a net exporter.

Trends favor electric goods vehicles (870460), aligning with sustainable logistics. For shippers, check sailing schedules via our Sailing Schedule tool when transporting these vehicles.

Logistics Insights: Why HSN 8704 Matters for Freight Forwarders and Importers

These vehicles power e-commerce growth and 7% CAGR in truck demand. In supply chains, accurate HSN 8704 use via our Customs Clearance ensures compliance, while Duties & Taxes Calculator optimizes costs. For green initiatives, AmiGo Green complements electric variants under 870460, reducing emissions.

When shipping these vehicles, use our Instant Quote for competitive rates.

From Hong Kong, we facilitate seamless imports, blending trucking with sea/air freight for complete solutions.

Conclusion

Mastering HSN code 8704 empowers efficient classification, compliance, and cost savings in goods vehicle trade. From subheadings and GST rates to trade stats, this guide equips you for success. Start optimizing today with our Instant Quote, Customs Clearance, and Duties & Taxes Calculator.