Research shows that there is a clear trend for companies to shift from product focus to a service-solution focus. These solutions offer a wide range of different extended services in addition or as a substitute to a physical product. By realizing this trend, scholars have taken interest in the Product-Service System (PSS) concept, especially with regard to the benefits and barriers of its implementation. The PSS concept has been practiced in a wide range of industries through different perspectives. However, in the truck manufacturing industry, it shows very little evidence that PSS has been fully investigated. With the intention to close this literature gap, the authors identify the implementation barriers of PSS within the truck manufacturing industry and further on investigate how the services’ perceived value from the manufacturer and their customers (logistics companies) has influence on these barriers.The deductive research approach is applied in this thesis. The selected qualitative study is considered the most suitable method regarding the research problems and the purpose. This research is conducted as an exploratory multiple-case study with six logistics companies which use heavy trucks as the main means and one leading heavy truck manufacturing com-pany. This approach enables the authors to gain better understanding of the opinions and perceptions given by the interviewees.Internal and external barriers were identified. A clear link between the value perception and the general PSS theory in the context of the truck manufacturing industry has been estab-lished. Internal barriers, which refer to the manufacturer, are the less problematic aspects to concern in comparison with the external barriers, which mostly relate to customer ac-ceptance. Logistics companies do not consider the contractual frameworks offered by truck manufacturers as sufficient. Therefore, they prefer to provide the required services by using their own or 3rd party resources. Furthermore, the perceived value by the customer has a huge impact on the implementation barriers. The benefit and sacrifice ratio leads to the de-cision of buying or not buying. A set of determinants is identified, which distorts the ratio. All in all, the determinants in value perception facilitate the external barriers of customer acceptance. Customer acceptance within the literature on the PSS concept is a one-dimen-sional term, while this study attempts to investigate this issue more in-depth.