Section XVII — Vehicles, aircraft, vessels and associated transport equipment
Chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Heading 8705 — Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
Subheading 8705.90 — Other
HS code
8705.90.45 Modified vehicles of heading 87.04, not more than three years old
Last Verified Date - 1 October 2026
Common commodities
New heavy-duty wrecker trucks (3 years old or less)Recent specialized rescue lorries (less than 3 years)New age-restricted road maintenance vehicle (built on truck chassis)Heavy breakdown lorry (modified within 3 years)Three-year-old specialized maintenance truckNewly modified non-transport function truck (aged less than 3 years)Recent age-limited heavy duty wreckerThree-year-old road maintenance vehicle built on truck chassisSpecialized lorry with non-transport function (less than 3 years old)Newly constructed heavy breakdown truck (within 3 years)