Import Services

Classifying your vehicle

The UK Customs tariff divides vehicles of all shapes, sizes and purpose, based on the following:


87 Vehicles other than tram and other rolling stock, and parts and accessories thereof



CodeVehicle
8701Tractors
8702Motor vehicles designed to carry 10 persons or more
8703Motor vehicles designed to carry 10 persons or less
8704Motor vehicles designed to carry goods
8705Special purpose motor vehicles
8706Chassis fitted with an engine
8707Bodies (including cabs)
8708Parts and accessories 8701-8705
8709Works trucks, self-propelled
8710Tanks and other armoured fighting vehicles
8711Motorcycles (including mopeds)
8712Bicycles and other cycles
8713Carriages for disabled persons
8714Parts and accessories for vehicles 8711-8713
8715Baby carriages and parts thereof
8716Trailers

88 Aircraft, Spacecraft and parts thereof


CodeVehicle
8801Balloons and gliders
8802Other aircraft, including Helicopters, aeroplanes and spacecraft (including satellites)
8803Parts of goods for 8801-8802
8804Parachutes
8805Aircraft launching gear

89 Ships, Boats and Floating Structures:


CodeVehicle
8901Cruise ships, cargo ships and barges, for the carriage of goods or persons
8902Fishing vessels
8903Yachts and other vessels for pleasure, including row boats and canoes
8904Tugs and pusher craft
8905Light vessels including floating cranes and dredgers
8906Other vessels including warships and life boats
8907Floating structures including rafts, tanks, buoys and dams
8908Vessels and other floating structures for breaking up

Some vehicles’ classification is not quite so clear, such as with Pick up trucks.

Pick-up Trucks - Is it a car or a commercial vehicle?

Nowadays it is not unusual for people to purchase pick-up trucks or vans for their own personal use, as opposed to commercial use.

However, due to the fact that these vehicles have the capability to be used for commercial use means that UK Customs classifies these under separate parts in their tariff, as follows:

1. 8704 "Motor vehicles for the transport of goods"

2. 8703 "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing car"

So, which one is yours going to be classified as?


Pick up Trucks:

(Tariff Notice 06/07)

Pick up trucks are generally classified under 8704 - Motor Vehicles for the transport of goods, which carries a Customs duty rate of 22%.

That said, Customs acknowledge that more and more pick up trucks are being imported by Private Individuals, they have therefore issued this Notice to allow any pick up trucks where the inner length at the floor of the area for transport of goods is no more than 50% of the length of the wheelbase of the vehicles, to be classified under 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, which carries a Customs duty rate of 10%.

For Pick up trucks to qualify for classification under 8703 (as a car), proof must be provided by way of a copy of the vehicle specification sheet, showing clear measurements.

Click here to see an example of a specification sheet. ukimports

Please note: Regardless of load space, vehicles with two or more rear axles will be classified under 8704. ukimports

For more information on importing cars, motorcycles, boats, pick-ups or any other motor vehicle, please feel free to contact a member of our Imports Team, on 0845 309 6360, or email us at: enquiries@ukimportservices.com.


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