HS 8704 – Motor vehicles for the transport of goods.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Motor vehicles for the transport of goods.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 8704-10 – Dumpers designed for off-highway use | MFN Free | |
| 8704-10-00-10 | Cab chassis | Free |
| 8704-10-00-21 | With a capacity not exceeding 40.8 metric tonnes | Free |
| 8704-10-00-22 | With a capacity exceeding 40.8 metric tonnes but not exceeding 63.5 metric tonnes | Free |
| 8704-10-00-23 | With a capacity exceeding 63.5 metric tonnes but not exceeding 90.7 metric tonnes | Free |
| 8704-10-00-24 | With a capacity exceeding 90.7 metric tonnes | Free |
| 8704-10-00-90 | Other | Free |
| 8704-21 – g.v.w. not exceeding 5 tonnes | MFN Free to 6.1% | |
| 8704-21-10-00 | For conversion to ambulances | Free |
| 8704-21-90-10 | g.v.w. not exceeding 2 tonnes | 6.1% |
| 8704-21-90-20 | g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes | 6.1% |
| 8704-21-90-30 | g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes | 6.1% |
| 8704-22 – g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | MFN 6.1% | |
| 8704-22-00-10 | g.v.w. exceeding 5 tonnes but not exceeding 10 tonnes | 6.1% |
| 8704-22-00-20 | g.v.w. exceeding 10 tonnes but not exceeding 12 tonnes | 6.1% |
| 8704-22-00-30 | g.v.w. exceeding 12 tonnes but not exceeding 15 tonnes | 6.1% |
| 8704-22-00-40 | g.v.w. exceeding 15 tonnes but not exceeding 20 tonnes | 6.1% |
| 8704-23 – g.v.w. exceeding 20 tonnes | MFN 6.1% | |
| 8704-23-00-00 | g.v.w. exceeding 20 tonnes | 6.1% |
| 8704-31 – g.v.w. not exceeding 5 tonnes | MFN 6.1% | |
| 8704-31-00-10 | g.v.w. not exceeding 2.5 tonnes | 6.1% |
| 8704-31-00-20 | g.v.w. exceeding 2.5 tonnes but not exceeding 5 tonnes | 6.1% |
| 8704-32 – g.v.w. exceeding 5 tonnes | MFN 6.1% | |
| 8704-32-00-10 | g.v.w. exceeding 5 tonnes but not exceeding 10 tonnes | 6.1% |
| 8704-32-00-20 | g.v.w. exceeding 10 tonnes but not exceeding 12 tonnes | 6.1% |
| 8704-32-00-30 | g.v.w. exceeding 12 tonnes but not exceeding 15 tonnes | 6.1% |
| 8704-32-00-40 | g.v.w. exceeding 15 tonnes but not exceeding 20 tonnes | 6.1% |
| 8704-32-00-50 | g.v.w. exceeding 20 tonnes | 6.1% |
| 8704-41 – g.v.w. not exceeding 5 tonnes | MFN Free to 6.1% | |
| 8704-41-10-00 | For conversion to ambulances | Free |
| 8704-41-90-10 | g.v.w. not exceeding 2 tonnes | 6.1% |
| 8704-41-90-20 | g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes | 6.1% |
| 8704-41-90-30 | g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes | 6.1% |
| 8704-42 – g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes | MFN 6.1% | |
| 8704-42-00-10 | g.v.w. exceeding 5 tonnes but not exceeding 10 tonnes | 6.1% |
| 8704-42-00-20 | g.v.w. exceeding 10 tonnes but not exceeding 12 tonnes | 6.1% |
| 8704-42-00-30 | g.v.w. exceeding 12 tonnes but not exceeding 15 tonnes | 6.1% |
| 8704-42-00-40 | g.v.w. exceeding 15 tonnes but not exceeding 20 tonnes | 6.1% |
| 8704-43 – g.v.w. exceeding 20 tonnes | MFN 6.1% | |
| 8704-43-00-00 | g.v.w. exceeding 20 tonnes | 6.1% |
| 8704-51 – g.v.w. not exceeding 5 tonnes | MFN 6.1% | |
| 8704-51-00-10 | g.v.w. not exceeding 2.5 tonnes | 6.1% |
| 8704-51-00-20 | g.v.w. exceeding 2.5 tonnes but not exceeding 5 tonnes | 6.1% |
| 8704-52 – g.v.w. exceeding 5 tonnes | MFN 6.1% | |
| 8704-52-00-10 | g.v.w. exceeding 5 tonnes but not exceeding 10 tonnes | 6.1% |
| 8704-52-00-20 | g.v.w. exceeding 10 tonnes but not exceeding 12 tonnes | 6.1% |
| 8704-52-00-30 | g.v.w. exceeding 12 tonnes but not exceeding 15 tonnes | 6.1% |
| 8704-52-00-40 | g.v.w. exceeding 15 tonnes but not exceeding 20 tonnes | 6.1% |
| 8704-52-00-50 | g.v.w. exceeding 20 tonnes | 6.1% |
| 8704-60 – Other with only electric motor for propulsion | MFN 6.1% | |
| 8704-60-00-00 | Other with only electric motor for propulsion | 6.1% |
| 8704-90 – Other | MFN 6.1% | |
| 8704-90-00-00 | Other | 6.1% |
Top importers in this heading
47 Canadian companies imported goods under heading 87.04 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- DAIMLER TRUCK CANADA LTD. CAMION DAIMLER CANADA LTEE - Ontario - 6 codes
- FORD MOTOR COMPANY OF CANADA,LIMITED/FORD DU CANADA LIMITEE - Ontario - 5 codes
- JOHN DEERE CANADA ULC - Ontario - 5 codes
- LABRIE ENVIRONMENTAL GROUP ULC / GROUPE ENVIRONNEMENTAL LABR - British Columbia - 4 codes
- NAVISTAR CANADA ULC - Ontario - 4 codes
- SMS EQUIPMENT INC/EQUIPEMENT SMS INC - Alberta - 3 codes
- SANDVIK CANADA - Ontario - 2 codes
- TOROMONT INDUSTRIES LTD./ INDUSTRIES TOROMONT LTEE - Ontario - 2 codes
- VOLVO CONSTRUCTION EQUIPMENT CANADA INC. - Ontario - 2 codes
- 1959794 ONTARIO INC. - Ontario - 1 codes
Codes with importers
- 8704.10.00.21 - 6 importers
- 8704.10.00.22 - 5 importers
- 8704.10.00.90 - 3 importers
- 8704.22.00.20 - 3 importers
- 8704.22.00.30 - 3 importers
- 8704.22.00.40 - 9 importers
- 8704.23.00.00 - 6 importers
- 8704.31.00.10 - 4 importers
- 8704.32.00.10 - 3 importers
- 8704.32.00.20 - 4 importers
- 8704.32.00.40 - 3 importers
- 8704.32.00.50 - 3 importers
- 8704.42.00.10 - 3 importers
- 8704.42.00.20 - 3 importers
- 8704.90.00.00 - 13 importers