Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. It includes motor vehicles (such as cars, trucks, buses), tractors, motorcycles, bicycles, wheelchairs, etc., as well as their chassis, bodies, and parts. Note, however, that certain special-purpose vehicles (such as crane trucks, fire trucks, concrete mixer trucks, etc.), although possessing vehicle characteristics, are classified under other headings of Chapter 87 or Chapter 84 because their primary function is engineering operations. Heading 8705 is specifically for special-purpose motor vehicles, including crane trucks, fire trucks, concrete mixer trucks, street sweepers, sprinkler trucks, mobile medical vehicles, mobile radio vehicles, etc. These vehicles are usually specially modified and have a primary function other than transport. Note, however, that vehicles modified only simply remain classified under the heading of their base vehicle. The first 2 digits 87 indicate Chapter 87, vehicles other than railway or tramway rolling stock; digits 3-4, 05, indicate heading 8705, special-purpose motor vehicles; digits 5-6, 40, are the subheading, specifically referring to concrete mixer trucks. Therefore, 870540 in full represents concrete mixer trucks, i.e., motor vehicles equipped with mixing devices for transporting and mixing concrete. The primary function of a concrete mixer truck is to mix and transport concrete, making it an engineering operations vehicle rather than an ordinary cargo vehicle. Therefore, it is not classified under 8704 (goods transport motor vehicles), nor under 8701 (tractors) or 8702 (passenger vehicles), but should be classified under 8705 special-purpose vehicles.
Chapter
Chapter 87 covers vehicles other than railway or tramway rolling stock, and parts and accessories thereof. It includes motor vehicles (such as cars, trucks, buses), tractors, motorcycles, bicycles, wheelchairs, etc., as well as their chassis, bodies, and parts. Note, however, that certain special-purpose vehicles (such as crane trucks, fire trucks, concrete mixer trucks, etc.), although possessing vehicle characteristics, are classified under other headings of Chapter 87 or Chapter 84 because their primary function is engineering operations.
Heading
Heading 8705 is specifically for special-purpose motor vehicles, including crane trucks, fire trucks, concrete mixer trucks, street sweepers, sprinkler trucks, mobile medical vehicles, mobile radio vehicles, etc. These vehicles are usually specially modified and have a primary function other than transport. Note, however, that vehicles modified only simply remain classified under the heading of their base vehicle.
Digit Breakdown
The first 2 digits 87 indicate Chapter 87, vehicles other than railway or tramway rolling stock; digits 3-4, 05, indicate heading 8705, special-purpose motor vehicles; digits 5-6, 40, are the subheading, specifically referring to concrete mixer trucks. Therefore, 870540 in full represents concrete mixer trucks, i.e., motor vehicles equipped with mixing devices for transporting and mixing concrete.
Classification Basis
The primary function of a concrete mixer truck is to mix and transport concrete, making it an engineering operations vehicle rather than an ordinary cargo vehicle. Therefore, it is not classified under 8704 (goods transport motor vehicles), nor under 8701 (tractors) or 8702 (passenger vehicles), but should be classified under 8705 special-purpose vehicles.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared commodity, which should be accurately described as concrete mixer truck. Brand: The manufacturer or brand name, such as SANY, Zoomlion, XCMG, etc. Model: The specific model of the vehicle, such as SY5250GJB. Complete Vehicle Curb Weight: The complete weight of the vehicle when empty, in kilograms. Engine Displacement: The engine displacement, in milliliters or liters. Engine Power: The maximum output power of the engine, in kilowatts. Mixing Volume: The geometric volume of the mixing drum, in cubic meters. Chassis Model: The production model or number of the vehicle chassis. Product Name: Concrete Mixer Truck; Brand: SANY; Model: SY5250GJB; Complete Vehicle Curb Weight: 12500 kg; Engine Displacement: 9726 ml; Engine Power: 276 kW; Mixing Volume: 12 cubic meters; Chassis Model: SYM1250T. Mistakenly classifying concrete mixer trucks under 8704 goods transport vehicles, resulting in incorrect tax rates and regulatory conditions. Incomplete declaration elements, such as omission of mixing volume or chassis model, affecting classification. Confusing complete vehicle curb weight with gross vehicle weight, leading to customs queries.
Product Name
The Chinese and foreign language names of the declared commodity, which should be accurately described as concrete mixer truck.
⚠️ Mistakenly reported as cement mixer truck or concrete transport truck.
Brand
The manufacturer or brand name, such as SANY, Zoomlion, XCMG, etc.
⚠️ Confusing brand with model, or filling in incompletely.
Model
The specific model of the vehicle, such as SY5250GJB.
⚠️ Incorrect model entry or omission.
Complete Vehicle Curb Weight
The complete weight of the vehicle when empty, in kilograms.
⚠️ Mistakenly filling in payload or gross vehicle weight.
Engine Displacement
The engine displacement, in milliliters or liters.
⚠️ Incorrect unit entry or confusion with power.
Engine Power
The maximum output power of the engine, in kilowatts.
⚠️ Mistakenly filling in horsepower or displacement.
Mixing Volume
The geometric volume of the mixing drum, in cubic meters.
⚠️ Mistakenly filling in payload or confusing mixing volume with loading capacity.
Chassis Model
The production model or number of the vehicle chassis.
Mistakenly classifying concrete mixer trucks under 8704 goods transport vehicles, resulting in incorrect tax rates and regulatory conditions.
Incomplete declaration elements, such as omission of mixing volume or chassis model, affecting classification.
Confusing complete vehicle curb weight with gross vehicle weight, leading to customs queries.
🎯 Classification Logic
The core basis for classification is the primary function of the vehicle. Concrete mixer trucks are equipped with mixing devices and are primarily used for mixing and transporting concrete, making them engineering operations vehicles that meet the definition of heading 8705 special-purpose vehicles. According to the Import and Export Tariff and its notes, 8705 includes concrete mixer trucks, regardless of whether they are modified based on truck chassis. 8704 Goods Transport Motor Vehicles: 8704 covers ordinary cargo vehicles, with the primary function of transporting goods; although concrete mixer trucks also transport, their primary function is mixing, so they are classified under 8705. 8701 Tractors: 8701 covers tractors used for towing trailers; concrete mixer trucks are integral vehicles and do not have towing capability. 8479 Other Machines with Individual Functions: 8479 covers general-purpose machines; if a concrete mixer truck is not mounted on a vehicle chassis, it might be classified under 8479; but as a complete vehicle, it should be classified under 8705. 8702 Passenger Motor Vehicles: 8702 is for carrying passengers; concrete mixer trucks are engineering operations vehicles and are not used for carrying passengers. 8703 Motor Vehicles Principally Designed for the Transport of Persons: 8703 covers passenger vehicles such as cars, which have completely different functions from concrete mixer trucks. Is the vehicle equipped with a mixing device? Is the primary function mixing and transporting concrete? Is it manufactured based on a vehicle chassis? Is it used for engineering operations rather than ordinary cargo transport? Can it be classified under other subheadings of 8705?
Basis
The core basis for classification is the primary function of the vehicle. Concrete mixer trucks are equipped with mixing devices and are primarily used for mixing and transporting concrete, making them engineering operations vehicles that meet the definition of heading 8705 special-purpose vehicles. According to the Import and Export Tariff and its notes, 8705 includes concrete mixer trucks, regardless of whether they are modified based on truck chassis.
Confused Codes：
8704 - Goods Transport Motor Vehicles
8704 covers ordinary cargo vehicles, with the primary function of transporting goods; although concrete mixer trucks also transport, their primary function is mixing, so they are classified under 8705.
8701 - Tractors
8701 covers tractors used for towing trailers; concrete mixer trucks are integral vehicles and do not have towing capability.
8479 - Other Machines with Individual Functions
8479 covers general-purpose machines; if a concrete mixer truck is not mounted on a vehicle chassis, it might be classified under 8479; but as a complete vehicle, it should be classified under 8705.
8702 - Passenger Motor Vehicles
8702 is for carrying passengers; concrete mixer trucks are engineering operations vehicles and are not used for carrying passengers.
8703 - Motor Vehicles Principally Designed for the Transport of Persons
8703 covers passenger vehicles such as cars, which have completely different functions from concrete mixer trucks.
Self-Check：
✓ Is the vehicle equipped with a mixing device?
✓ Is the primary function mixing and transporting concrete?
✓ Is it manufactured based on a vehicle chassis?
✓ Is it used for engineering operations rather than ordinary cargo transport?
✓ Can it be classified under other subheadings of 8705?
❓ FAQ
Why can't concrete mixer trucks be classified under 8704? 8704 covers goods transport motor vehicles, with the primary function of transporting goods. Although concrete mixer trucks also transport concrete, their core function is mixing, making them engineering operations vehicles, so they are classified under 8705 special-purpose vehicles. How to inquire about the import tax rate for concrete mixer trucks? You can check the MFN rate, general rate, etc., for 870540 through the General Administration of Customs website, China International Trade Single Window, or the Import and Export Tariff. Tax rates may be adjusted with policy changes, and the latest published rates should be used. What regulatory documents are required for declaring concrete mixer trucks? Typically, an automatic import license (if applicable), CCC certification (if applicable), environmental emission certificate, etc., are required. Specific requirements are subject to customs and relevant authorities. Can used concrete mixer trucks be imported? China has strict restrictions on the import of used automobiles, generally prohibiting the import of used concrete mixer trucks unless specific conditions are met (such as free trade zone policies). It is recommended to consult local customs. How to declare the mixing volume of a concrete mixer truck? Mixing volume refers to the geometric volume of the mixing drum, usually in cubic meters. The actual volume should be declared, not the payload. If the chassis of a concrete mixer truck is imported, how is the complete vehicle classified? Even if the chassis is imported, as long as the complete vehicle has mixing function, it is still classified under 870540. Note, however, that a chassis imported separately is classified under 8708. What is the difference in classification between concrete mixer trucks and concrete pump trucks? Concrete pump trucks are classified under 870590 because their primary function is pumping concrete; while mixer trucks primarily mix and transport, so they are classified under 870540. What procedures are required for exporting concrete mixer trucks? Export typically requires providing contracts, invoices, packing lists, export declarations, etc., and may require an export license (if applicable). Specific requirements are subject to customs.
Q: Why can't concrete mixer trucks be classified under 8704?
A: 8704 covers goods transport motor vehicles, with the primary function of transporting goods. Although concrete mixer trucks also transport concrete, their core function is mixing, making them engineering operations vehicles, so they are classified under 8705 special-purpose vehicles.
Q: How to inquire about the import tax rate for concrete mixer trucks?
A: You can check the MFN rate, general rate, etc., for 870540 through the General Administration of Customs website, China International Trade Single Window, or the Import and Export Tariff. Tax rates may be adjusted with policy changes, and the latest published rates should be used.
Q: What regulatory documents are required for declaring concrete mixer trucks?
A: Typically, an automatic import license (if applicable), CCC certification (if applicable), environmental emission certificate, etc., are required. Specific requirements are subject to customs and relevant authorities.
Q: Can used concrete mixer trucks be imported?
A: China has strict restrictions on the import of used automobiles, generally prohibiting the import of used concrete mixer trucks unless specific conditions are met (such as free trade zone policies). It is recommended to consult local customs.
Q: How to declare the mixing volume of a concrete mixer truck?
A: Mixing volume refers to the geometric volume of the mixing drum, usually in cubic meters. The actual volume should be declared, not the payload.
Q: If the chassis of a concrete mixer truck is imported, how is the complete vehicle classified?
A: Even if the chassis is imported, as long as the complete vehicle has mixing function, it is still classified under 870540. Note, however, that a chassis imported separately is classified under 8708.
Q: What is the difference in classification between concrete mixer trucks and concrete pump trucks?
A: Concrete pump trucks are classified under 870590 because their primary function is pumping concrete; while mixer trucks primarily mix and transport, so they are classified under 870540.
Q: What procedures are required for exporting concrete mixer trucks?
A: Export typically requires providing contracts, invoices, packing lists, export declarations, etc., and may require an export license (if applicable). Specific requirements are subject to customs.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.