HS 8704 · Vehicles and parts
Trucks and vans
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur trucks and vans is up to 19.9% today and reaches zero by 2036; Brazil's duty on EU trucks and vans is up to 35% today and reaches zero by 2041 (a quota at 17.5% runs until 2034, 11 of 23 lines are excluded).
Rates at a glance
Into the EU from Mercosur
22 tariff linesPreferential duty 2026
0–19.9%
Duty-free on all phased lines by
2036
Agreement base rate
0–22%
Applied MFN rate today
0–22%
Into Brazil from the EU
23 tariff linesPreferential duty 2026
0–35%
Duty-free on all phased lines by
2041
Agreement base rate
0–35%
Applied MFN rate today
7.2–35%
Work out the duty on your shipment
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About this product
Trucks and vans are sensitive in Mercosur: about half its lines are excluded, most others are phased out over its longest schedule, and a couple sit in the vehicle quota category. The EU removes its duty from the start on some lines and phases out the rest. Pick-ups are a big part of this heading.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–19.9% | 7 / 22 |
| 2027 | 0–17.9% | 7 / 22 |
| 2028 | 0–15.9% | 7 / 22 |
| 2029 | 0–13.9% | 7 / 22 |
| 2030 | 0–11.9% | 7 / 22 |
| 2031 | 0–9.9% | 7 / 22 |
| 2032 | 0–8% | 7 / 22 |
| 2033 | 0–6% | 10 / 22 |
| 2034 | 0–4% | 10 / 22 |
| 2035 | 0–2% | 10 / 22 |
| 2036 | 0% | 22 / 22 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–35% | 1 / 23 |
| 2027 | 0–35% | 1 / 23 |
| 2028 | 0–35% | 1 / 23 |
| 2029 | 0–35% | 1 / 23 |
| 2030 | 0–35% | 1 / 23 |
| 2031 | 0–35% | 1 / 23 |
| 2032 | 0–35% | 1 / 23 |
| 2033 | 0–28.3% | 1 / 23 |
| 2034 | 0–21.6% | 1 / 23 |
| 2035 | 0–15% | 1 / 23 |
| 2036 | 0–12.4% | 1 / 23 |
| 2037 | 0–10% | 1 / 23 |
| 2038 | 0–7.4% | 1 / 23 |
| 2039 | 0–5% | 1 / 23 |
| 2040 | 0–2.4% | 1 / 23 |
| 2041 | 0% | 12 / 23 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 12
- 0× 7
- 7× 3
EU → Mercosur
- E× 11
- 15× 9
- 15V× 2
- 0× 1
Tariff-rate quotas
- 15VEU → Mercosur
In quota: duty cut by 50% this year
2 lines of this heading · Runs until 2034
Volume, balance and products
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–35% | 7.2–35% | 0–35% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–35% | 0–35% | 0–35% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–23% | 0–23%3 lines have no single published rate | 0–23% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–20% | 0–20% | 0–20% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 22 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8704 10 10 | Dumpers for off-highway use, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" or with spark-ignition internal combustion piston engine | 0 | Free | Free | Free | Free |
| 8704 10 90 | Dumpers for off-highway use with engines other than internal combustion piston engine | 0 | Free | Free | Free | Free |
| 8704 21 10 | Motor vehicles for the transport of highly radioactive materials [Euratom], with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t | 0 | 3.5% | 3.5% | Free | Free |
| 8704 21 31 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, new (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 21 39 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, used (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 21 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, new (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8704 21 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, used (excl. dumpers for off- highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8704 22 10 | Motor vehicles, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, for the transport of highly radioactive materials [Euratom] | 0 | 3.5% | 3.5% | Free | Free |
| 8704 22 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 22 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 23 10 | Motor vehicles with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, for the transport of highly radioactive materials [Euratom] | 0 | 3.5% | 3.5% | Free | Free |
| 8704 23 91 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 23 99 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a gross vehicle weight > 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 31 10 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, for the transport of highly radioactive materials [Euratom] | 0 | 3.5% | 3.5% | Free | Free |
| 8704 31 31 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 31 39 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 31 91 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
| 8704 31 99 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
| 8704 32 10 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, for the transport of highly radioactive materials [Euratom] | 0 | 3.5% | 3.5% | Free | Free |
| 8704 32 91 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 32 99 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 22% | 22% | 19.9% | Freefrom 2036 |
| 8704 90 00 | Motor vehicles for the transport of goods, with engines other than internal combustion piston engine (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
Into Brazil from the EU: 23 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8704 10 10 | Dumpers for the transport of goods ≥ 85 t, for off-highway use | 0 | Free | 7.2% | Free | Free |
| 8704 10 90 | Other dumpers for the transport of goods, for off-highway use | 15 | 14% | 14% | 13.1% | Freefrom 2041 |
| 8704 21 10 | Chassis with diesel/semi-diesel engine/cabin, of load ≤ 5 t | E | 35% | 35% | 35% | 35% |
| 8704 21 20 | Motor vehicles with diesel/semi-diesel engine/tipper body load ≤ 5 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 21 30 | Other motor vehicles refrigerated etc. with diesel/semi-diesel engine etc., load ≤ 5 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 21 90 | Other motor vehicles with diesel/semi-diesel engine, load ≤ 5 t | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8704 22 10 | Chassis with diesel/semi-diesel engine and cabin, load 5 t < weight ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 22 20 | Motor vehicles with diesel/semi-diesel engine/tipper body, 5 t < load ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 22 30 | Motor vehicles refrigerated etc. with diesel/semi-diesel engine, 5 t < load ≤ 20 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 22 90 | Other motor vehicles with diesel/semi-diesel engine, 5 t < load ≤ 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 10 | Chassis with diesel/semi-diesel engine and cabin, load > 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 20 | Motor vehicles, diesel/semi-diesel engine/tipping load > 20 t | E | 35% | 35% | 35% | 35% |
| 8704 23 30 | Motor vehicle, diesel engine, refrigerated etc. load > 20 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 23 90 | Other diesel/semi-diesel engine motor vehicles, load > 20 t | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 8704 31 10 | Chassis fitted with combustion engine and cabin, load ≤ 5 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 31 20 | Motor vehicles with combustion engine/tipper, load ≤ 5 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 31 30 | Motor vehicle, refrigerated or isothermal etc. with combustion engine, load ≤ 5 t | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8704 31 90 | Other motor vehicles with combustion engine, load ≤ 5 t | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8704 32 10 | Chassis fitted with combustion engine and cabin, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 20 | Motor vehicles with combustion engine/tipping, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 30 | Motor vehicles refrigerated etc. with spark ignition piston engine, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 32 90 | Other motor vehicles with combustion engine, load > 5 t | E | 35% | 35% | 35% | 35% |
| 8704 90 00 | Other motor vehicles for the transport of goods | E | 35% | 35% | 35% | 35% |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.