THE
8704.22

Subheading in 8704 — Motor vehicles for the transport of goods

G.v.w. exceeding 5 tones but not exceeding 20 tonnes

$264MIndia’s exports in 2025
79countries bought from India in 2025
35,445tonnes shipped in 2025
17%of 8704 exports

India’s exports, year by year

US$, calendar years, all destinations combined. Source: UN Comtrade (India’s own reports).

Biggest buyers, 2025

  1. Bangladesh
  2. South Africa
  3. United Arab Emirates
  4. Sri Lanka
  5. Nepal
  6. Ghana
  7. Saudi Arabia
  8. United Rep. of Tanzania
  9. Kenya
  10. Georgia

Ranked by value. Country-by-country figures are not shown.

Indian tariff lines (8-digit) and GST

ITC-HS codeDescriptionGST
8704.22.11Lorries and trucks: Refrigerated18%
8704.22.19Lorries and trucks: Other18%
8704.22.90G.v.w. exceeding 5 tones but not exceeding 20 tonnes: Other18%

GST on supply within India, as of 1 May 2026. Where two rates are shown, the rate depends on a condition in the GST notification: open the code for the exact rule. Exports are zero-rated supplies.

Other codes in 8704

8704.10Dumpers designed for off-highway use$619M in 20258704.21G.v.w. not exceeding 5 tonnes$477M in 20258704.23G.v.w. exceeding 20 tonnes$122M in 20258704.31G.v.w. not exceeding 5 tonnes$72M in 20258704.90Motor vehicles for the transport of goods — other types$4.0M in 20258704.32G.v.w. exceeding 5 tonnes$70K in 2025