The "Identity Mystery" of Imported Pickup Trucks

Recently, a friend who imports cars complained to me: "Both are imported pickup trucks, why is the company next door..."The Customs"Pay 20% less than me?" This reminds me ofClassification of CustomsWhat you call it doesnt matter, what matters is what it isWhat matters is not the name of the product, but "who" it is.Today, we will uncover the secret behind the "identity determination" that causes tariff differences for imported pickup trucks.

The "Transformers" in the Eyes of Customs

Within the "big family" of Chapter 87 in the Customs Tariff, vehicles are strictly categorized into two types:

• : Passenger-oriented gentlemen requiring tariff + VAT + consumption tax trioPassenger-oriented "gentlemen" are subject to a three-part tariff: customs duty + value-added tax + consumption tax.
• 8704 familyThe "labor" primarily engaged in hauling goods only requires two types of taxes: customs duty + value-added tax.

The pickup truck, this "Transformer" with a sedan-like front and a truck-like rear, always leaves customs inspectors puzzled during cargo inspections:Which "household register" should it be classified under?

Three keys to cracking classification codes

Through years of practical experience, Ive summarized the core algorithm for pickup truck classification:

• Single-row seating: Directly classified under the 8704 family (too obvious as cargo vehicles)
• Double-row seatingA "weigh-in showdown" needs to be staged.
  • Passenger weight = Driver 75kg + 66kg per passenger
  • Cargo weight = Gross weight - Curb weight - Passenger weight

Remember this formula:When cargo weight > passenger weight, classify under 8704; otherwise under 8703.As the customs officers often say, "The proof of the pudding is in the eating!"

Practical case analysis

Case 1: Brand A double-row pickup

• Gross weight 3198kg, curb weight 2625kg, 5 seats
• Passenger weight=75+66×4=339kg
• Cargo weight=2625-339=234kg
• Verdict: Passenger > cargo → Classify under 8703 (paying higher consumption tax)

Case 2: Brand B double-row pickup

• Gross weight 3085kg, curb weight 2400kg, 5 seats
• Cargo weight=2400-339=346kg
• Verdict: Cargo > passenger → Classify under 8704 (saving consumption tax)

See the difference?Both vehicles have the same seating capacity, yet due to different curb weights and gross weights, their tariff costs differ by over 100,000 yuan.！

2024 new regulation alerts

With the implementation of the Customs Law, avoid these three pitfalls:

• Mistakenly calculating the "gross vehicle mass" as the "curb weight" (even the difference of a fuel tank could lead to misclassification).
• Overlooking the per capita weight standard in the new national standard GB/T 15089-2023 (old standards are obsolete)
• Taking it for granted that "double-row seats = passenger vehicle" (Customs may not consider the number of seats, only the weighing results).

Its recommended that importers properlyThree things:

1. Request the complete technical parameter sheet from the manufacturer
2. Perform simulation calculations in advance using customs formulas
3. Keep all supporting documents such as the Vehicle Type Approval Certificate

Remember, when it comes to customs classification,Details determine costs, professionalism creates valueNext time you see a pickup truck, why not ask it: "Are you a gentleman or a laborer?"