HS code 8716.31 · UK third country duty rate
| HS code | 8716.31 |
|---|---|
| Classification | Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof > Other trailers and semi-trailers for the transport of goods > Tanker trailers and tanker semi-trailers |
| Duty rate | 0% |
| Import VAT | 20% on the value including duty and freight |
| Chapter | Vehicles other than railway or tramway rolling stock |
| Last updated | 2026-09-06 |
Enter your shipment figures to estimate duty and import VAT.
Duty is applied to the customs value of the goods. For imports into the United Kingdom that normally means the price paid for the goods plus transport and insurance up to the UK border. Import VAT of 20% is then charged on that value plus the duty, so the two charges compound rather than being calculated separately on the invoice price.
Take a consignment of Tanker trailers and tanker semi-trailers bought for £1,000.00, with £150.00 of freight and insurance to the UK border. The customs value is £1,150.00. Duty at 0% adds £0.00. Import VAT at 20% is charged on the customs value plus the duty, which is £1,150.00, and comes to £230.00. The total landed cost before inland delivery is £1,380.00, of which £230.00 is payable to HMRC.
The rate shown is the third country duty, which applies where no preferential trade agreement and no tariff quota is claimed. China has no free trade agreement with the United Kingdom, so goods of Chinese origin are charged at this rate.
The same goods entering the United States are charged free of duty under the general (most favoured nation) column of the Harmonized Tariff Schedule. That figure is the statutory base rate only: additional measures under Section 301 and Section 232 can apply on top of it depending on the country of origin and the date of entry, and are not included here.
This subheading sits in chapter 87, vehicles other than railway or tramway rolling stock, under heading 8716. The full classification path is Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof → Other trailers and semi-trailers for the transport of goods → Tanker trailers and tanker semi-trailers. The first six digits are the international Harmonized System code used by every member of the World Customs Organization, so they are the same in the United Kingdom, the United States and the European Union. Digits beyond the sixth are national extensions and differ between territories, which is why the duty payable can vary even when the six digit code is identical.