Chapter 87 covers railway and tramway locomotives, rolling stock and parts thereof; railway and tramway track fixtures and fittings; various mechanical (including electromechanical) traffic signaling equipment; and various motor vehicles (including land, water and air transport equipment). However, this chapter does not cover certain special purpose vehicles such as mobile cranes, fire fighting vehicles, concrete mixer lorries, etc., which are classified under heading 87.05. The core of this chapter is transport vehicles, but 87.05 is an exception specifically for special purpose motor vehicles. Heading 8705 covers special purpose motor vehicles, such as: mobile cranes, fire fighting vehicles, concrete mixer lorries, street sweepers, sprinkler lorries, mobile drilling vehicles, mobile broadcasting vehicles, mobile medical vehicles, etc. These vehicles usually have specialized equipment and are not primarily designed for transporting persons or goods, but for performing specific functions. Note: vehicles primarily designed for transporting persons or goods, even with special equipment, are still classified under 87.02 or 87.04. First 2 digits 87: indicates Chapter 87, i.e., vehicles and parts and accessories thereof, other than railway or tramway rolling stock. Digits 3-4, 05: indicates heading 8705, i.e., special purpose motor vehicles. Digits 5-6, 20: indicates subheading 8705.20, i.e., mobile drilling derricks. A mobile drilling derrick is a motor vehicle equipped with drilling equipment, used for geological exploration, water well drilling, mining drilling, etc. This subheading is one of the specifically named subheadings under 8705. Mobile drilling derricks are classified under 8705.20 because they are special purpose motor vehicles equipped with drilling equipment, whose main function is drilling rather than transport. They differ from ordinary goods vehicles (8704) or tractors (8701), and also from other special vehicles such as mobile cranes (8705.10) or fire fighting vehicles (8705.30). Their core characteristic is that they carry drilling apparatus, and this apparatus constitutes the vehicle's main function.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the vehicle type, such as "drilling vehicle" or "mobile drilling vehicle". Brand Type: Fill in the brand name and model, such as "XX brand XXX model"; if no brand, fill in "no brand". Engine Type: Indicate the engine fuel type (diesel, gasoline, etc.) and displacement, such as "diesel engine, displacement 5000cc". Total Vehicle Weight: Fill in the total vehicle mass (kg), including vehicle curb weight and maximum permissible payload. Drilling Equipment Details: Describe the type of drilling equipment, drilling depth, power, etc., such as "maximum drilling depth 300 meters, drilling rig power 100kW". Chassis Model and Source: Fill in the chassis model and whether it is integrated with the original vehicle, such as "adopts XX brand chassis, integral type". Number of Seats: Fill in the number of seats in the cab and for operators, such as "2 seats". Product name: drilling vehicle; Brand: XCMG; Model: XZJ5250TZJ; Engine type: diesel, displacement 9726cc; Total vehicle weight: 25000kg; Drilling equipment: maximum drilling depth 500 meters, drilling rig power 150kW; Chassis model: XCMG XZJ5250, integral type; Number of seats: 3. Misclassifying drilling vehicles under 8704 (goods vehicles) because they have cargo-carrying capability, but their main function is drilling. Ignoring detailed descriptions of drilling equipment, causing customs to be unable to determine that it is a special purpose vehicle. Failing to provide the chassis source; if it is a modified vehicle, it may be classified under other subheadings of 8705 or 8704.

The core basis for classification is whether the vehicle's main function is drilling. According to the Import and Export Tariff and its notes, 8705 includes special purpose motor vehicles designed or modified to perform non-transport functions. Drilling vehicles are equipped with drilling equipment and are mainly used for geological exploration, water well drilling, etc., and are therefore classified under 8705.20. If a vehicle merely carries drilling tools but its main use is transport, it should not be classified under this code. 8704 Goods transport motor vehicles: 8704 is mainly used for transporting goods; even if it has special equipment, if the main function is transport, it is still classified under 8704. The main function of a drilling vehicle is drilling, so it is classified under 8705. 8705.10 Mobile cranes: 8705.10 is mobile cranes, whose main function is lifting. The main function of a drilling vehicle is drilling; the equipment is different, so the subheading is different. 8705.30 Fire fighting vehicles: Fire fighting vehicles are used for fire extinguishing, while drilling vehicles are used for drilling; their functions are completely different, so the subheadings are different. 8705.90 Other special purpose vehicles: If a drilling vehicle were not specifically named, it might be classified under 8705.90, but 8705.20 specifically names drilling vehicles, so 8705.20 is preferred. 8479 Machinery not elsewhere specified: If drilling equipment is imported as independent machinery, it may be classified under 8479, but if imported as a complete vehicle, it is classified under 8705. Is the vehicle's main function drilling? Is it equipped with specialized drilling equipment? Is the vehicle used for transporting goods or persons? Is the chassis integral or modified? Is it specifically named under 8705.20?

What is the difference in HS codes between drilling vehicles and ordinary goods vehicles? Drilling vehicles are classified under 8705.20, while ordinary goods vehicles are classified under 8704. The difference lies in the main function: drilling vehicles are mainly for drilling, while goods vehicles are mainly for transport. If a goods vehicle merely carries drilling tools, it is still classified as a goods vehicle. How can one determine whether a vehicle is a drilling vehicle or a crane? Look at the main equipment: drilling vehicles are equipped with drilling rigs, drill pipes, and other drilling equipment for drilling holes; cranes are equipped with booms, winches, etc., for lifting. They are classified under the corresponding subheading according to their main function. For imported used drilling vehicles, is the HS code the same? Yes, the HS code does not distinguish between new and used, but used vehicles require relevant certificates, such as pre-shipment inspection certificates, and may involve other regulatory conditions. In the declaration elements for drilling vehicles, is drilling depth mandatory? It is recommended to provide it; drilling depth can prove that the vehicle's main function is drilling and helps customs classification. If it cannot be provided, supplementary explanation may be required. If the chassis of a drilling vehicle is purchased externally, will the classification change? No, as long as the overall vehicle's main function is drilling, it is still classified under 8705.20. However, the chassis model and source must be provided to prove the integrity of the vehicle. What import procedures are required for drilling vehicles? In addition to routine customs declaration, import licenses for mechanical and electrical products, environmental inspection, etc., may be required, depending on national policies. It is advisable to consult the local customs. What is the export tax rebate rate for 8705.20? Export tax rebate rates change; please consult the latest export tax rebate rate database or consult the tax authorities. Usually, it can be queried by HS code on the website of the General Administration of Customs or the State Taxation Administration. How to distinguish between drilling vehicles and mobile drilling rigs (8479)? If a mobile drilling rig is independent machinery without a vehicle chassis, it is classified under 8479; if it is integrated on a vehicle chassis, it is classified under 8705.20. The key is whether it constitutes a motor vehicle.