NCS/ARS/CL/10335

You have applied for the tariff classification of the following equipment, imported in complete units:

• LongKing 10-Ton Diesel Forklift 
• Dongfeng 6×4 Truck Mounted with 12-Ton Crane 
• Sino Truck 8×4 Chassis Mounted with12-Ton Hydraulic Crane

PRODUCT ANALYSIS

1. LongKing 10-Ton Diesel Forklift

According to the supporting documentation, the product is a heavy-duty forklift truck designed for high-capacity lifting and material handling operations in industrial environments such as ports, construction sites, and manufacturing facilities.

The forklift is powered by a diesel engine (Cummins or Japan-origin), delivering a rated lifting capacity of 10,000 kg (10 tons), with a lifting height range of approximately 3 to 6 meters. It is equipped with an ergonomically designed operator cabin and incorporates advanced safety features to ensure efficient and secure operation.

The machine features an automatic transmission system, alongside integrated systems for fuel efficiency, self-cleaning, cooling, and load sensing, which enhance operational performance and durability.

Performance specifications include a maximum travel speed of 24–28 km/h and a lifting speed of approximately 350/330 mm/s (loaded/unloaded), making it suitable for demanding material handling operations.

2. Dongfeng 6×4 Truck Chassis Mounted with XCMG 12-Ton Crane and 8.4-Meter Cargo Bed

The product is a truck-mounted crane vehicle comprising a heavy-duty Dongfeng 6×4 truck chassis, fitted with a hydraulic telescopic crane manufactured by XCMG, and an 8.4-meter cargo platform.

The 6×4 axle configuration (three axles with two rear driving axles) provides enhanced traction, stability, and load-bearing capacity, which are essential for heavy lifting and transport operations.

The mounted crane has a rated lifting capacity of 12 tons and is capable of 360-degree rotation, operating through a hydraulic system consisting of cylinders, winch mechanisms, and telescopic boom sections. The crane is typically installed behind the driver’s cabin and is powered via a Power Take-Off (PTO) system connected to the truck engine.

The vehicle is also equipped with hydraulic outriggers, which extend during lifting operations to stabilize the truck and evenly distribute loads.

This integrated configuration enables the vehicle to lift, load, transport, and unload heavy materials independently, eliminating the need for separate lifting equipment.

3. Sino Truck 8×4 Chassis Mounted with XCMG SQS300E 12-Ton Hydraulic Crane and 8.4-Meter Cargo Bed

The product is a specialized heavy-duty motor vehicle built on an 8×4 truck chassis, incorporating a mounted hydraulic crane and a reinforced cargo body for combined lifting and transport operations.

The 8×4 configuration (four axles with two powered rear axles) is specifically designed to support high payload capacity and operational stability.

Mounted on the chassis is an XCMG SQS300E hydraulic telescopic crane with:

• Rated lifting capacity: 12 tons 
• Boom configuration: 4-section telescopic boom 
• Maximum lifting height: 17.8 meters 
• Maximum working radius: 15.9 meters 
• Full 360° rotation capability 

The vehicle includes a reinforced steel cargo platform measuring 8400 × 2450 × 600 mm, designed to carry materials handled by the crane.

The crane operates via a hydraulic system powered through a Power Take-Off (PTO) mechanism, which transfers power from the truck engine to the hydraulic pump and control system.

Additionally, the vehicle is fitted with hydraulic outriggers to ensure stability during lifting operations.

The integrated design allows the vehicle to perform self-loading, transportation, positioning, and unloading of heavy materials, making it suitable for construction, engineering, and industrial applications.

TARIFF CLASSIFICATION 

1. LongKing 10-ton Diesel Forklift

This is a mechanically propelled fork-lift truck as described under Part (A) of the Explanatory Notes to Heading 84.27. The equipment is purpose-built for lifting, stacking, and short-distance transportation of goods, and is fitted with fork arms and an integrated lifting mechanism, thereby meeting the defining characteristics of fork-lift trucks under this heading.

On this basis, the product is properly classifiable under Heading 84.27 – Fork-lift trucks; other works trucks fitted with lifting or handling equipment. More specifically, it falls under Tariff Subheading 8427.20.00.00 – Other self-propelled trucks, attracting an import duty rate of 5% and Value Added Tax (VAT) at 0%.

2. (Dongfeng 6×4 and Sino 8×4) Truck Mounted Crane 

Truck-Mounted Crane Vehicles (Dongfeng 6×4 and Sino 8×4), are special purpose motor vehicles whose function extends beyond the mere transportation of goods, as they are specifically designed and equipped to perform lifting and handling operations through permanently mounted crane systems.

In accordance with Note 3 to Section XVI, which provides that “...machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function,” the principal function of these vehicles is derived from their crane functionality.

Accordingly, both vehicles fall under Heading 87.05, which covers special purpose motor vehicles not principally designed for the transport of persons or goods. More specifically, they are appropriately classified under Tariff Subheading 8705.10.00.00 – Crane lorries, attracting a duty rate of 5% and Value Added Tax (VAT) at 7.5%.

Kindly note that the classification of the products has been determined in accordance with the provisions of the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 and GIR 6, Relevant Notes to Section XVI