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United States Import Duty Rate for Trucks & Commercial Vehicles

HS 8704 · Motor vehicles for transport of goods

United States MFN Import Duty Rate

Live

25% (light) / 4% (heavy)

on FOB value

CUSMA: 0%

The famous 'chicken tax' — 25% on light trucks (HTS 8704.31). Heavy trucks (8704.22/23) attract 4%. Major barrier to small pickup imports.

How duty is calculated

1

FOB value

Product transaction value at port of export

2

Import duty (25% (light) / 4% (heavy))

Applied to FOB value. US uses FOB (transaction value).

3

Sales Tax (state-level) (0%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Verify this rate

Duty rates change. Always verify the current rate at the official tariff schedule before importing.

HTS (Harmonized Tariff Schedule) official database ↗

Quick facts

HS Code8704
Duty basisFOB
Sales Tax (state-level)0%
Tariff systemHTS (Harmonized Tariff Schedule)

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