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

In plain English

This heading covers motor vehicles primarily designed to transport people, including station wagons and racing cars, but excluding those classified elsewhere. The items are divided based on their power source, ranging from snow vehicles and golf cars to those with gasoline, diesel, or electric engines. Some vehicles combine internal combustion engines with electric motors, with further distinctions made by whether they can be plugged in to recharge. The final category captures other passenger vehicles not specified in the previous groups.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

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

← Chapter 87