HS HEADING 8703

Motor cars and other motor vehicles; principally designed for the transport of persons (other than those of heading no. 8702), including station wagons and racing cars

HEADING

8703

CHAPTER

87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

6-digit subheadings (14)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

8703.10

Vehicles; specially designed for travelling on snow, golf cars and similar vehicles

8703.21

Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity not over 1000cc

8703.22

Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc

8703.23

Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc

8703.24

Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc

8703.31

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity not over 1500cc

8703.32

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 1500 but not over 2500cc

8703.33

Vehicles; with only compression-ignition internal combustion piston engine (diesel or semi-diesel), cylinder capacity over 2500cc

8703.40

Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power

8703.50

Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, incapable of being charged by plugging to external source of electric power

8703.60

Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power

8703.70

Vehicles; with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion, capable of being charged by plugging to external source of electric power

8703.80

Vehicles; with only electric motor for propulsion

8703.90

Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703

Covered items classified under 8703

8703.23, 8703.33Used Cars— country-by-country customs rules

Chapter 87 classification notes

Heavily protected sector globally. Duty rates 2.5% (US cars) to 100%+ (some developing countries). EU-Japan EPA eliminated 10% EU car duty. Type approval/homologation required. Emissions standards (Euro 6, EPA Tier 3) must be met.

Frequent misclassification in this chapter

SUVs vs trucks — the US classifies some SUVs as trucks (25% duty) vs cars (2.5%). Electric vehicles may have specific duty concessions in some countries.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 87

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