Hierarchy

17Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

8700000000VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

8703000000Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading|8702), including station wagons and racing cars

8703600000Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

8703601000New

8703601010Of a cylinder capacity not exceeding 1|000|cm$3

8703601090Other

Duties & Measures

Third Country Duty10.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

10.000 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-10.0 pp	-10.0 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-10.0 pp	-10.0 pp	—	2
CARIFORUM1033 0.000 %-10.0 ppEU-CARIFORUM EPA	-10.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-10.0 ppESA Interim EPA	-10.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-10.0 ppSADC EPA	-10.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-10.0 pp	-10.0 pp	—
GSP-EBA2005 0.000 %-10.0 ppEverything But Arms	-10.0 pp	Everything But Arms
European Economic Area2012 0.000 %-10.0 ppEEA Agreement	-10.0 pp	EEA Agreement	1

Preferential tariff quota(1)

inherited from 8703600000

Canada

0.000 %2Regulation 1781/172026-01-01

CETA (EU-Canada)(since 2017)

2 certificate(s) required

C006Other certificates

Export permit (Council Decision (EU) 2017/37 (OJ L 11))

U062Proof of origin

Reference to Annex 5-A of Council Decision (EU) 2017/37 (OJ L 11)

Measure not applicable

CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.

CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.

Supplementary unit(1)

inherited from 8703000000

ERGA OMNES

NARRegulation 2658/872008-01-01

Import control(5)

inherited from 8703000000

Belarus

Regulation 0765/062025-02-25

7 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

Y729Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 6)

Y731Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 8)

L149Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 5 of Council Regulation (EU) 765/2006

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Libya

Regulation 0813/252025-04-29

1 certificate(s) required

Y182Particular provisions

Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44

Import/export not allowed after control

TM01021Article 3 1. It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (*) (the Common Military List), as well as firearms, their parts and essential components, and ammunition as defined in Regulation (EU) No 258/2012 of the European Parliament and of the Council (**), whether or not originating in the Union, to any natural or legal person, entity or body in Libya or for use in Libya.

Russia

Regulation 0833/142023-12-19

6 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

Y877Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ac)

Y875Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ab)

Import not allowed

CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -fluorinated greenhouse gases(1)

inherited from 8703000000

ERGA OMNES

Regulation 0573/242025-06-25

4 certificate(s) required

Y152Particular provisions

Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573

Y986Particular provisions

Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573

Y160Particular provisions

Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573

Y169Particular provisions

Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).

Import/export not allowed after control

CD917By virtue of Article 4(6) of Regulation (EU) 2024/573, the placing on the market of fluorinated greenhouse gases shall be prohibited, unless importers provide evidence that any trifluoromethane, produced as a by-product during the production process of the fluorinated greenhouse gases has been destroyed or recovered for subsequent use, using best available techniques. By virtue of Article 11.1. of Regulation (EU) 2024/573, the placing on the market of products and equipment, including parts thereof, listed in Annex IV, with an exemption for military equipment, shall be prohibited from the date specified in that Annex. By virtue of Article 11.1 sub paragraph 2 (a)(b), (c) of Regulation (I) 2024/573, the placing on the market of parts of products and equipment required for repair and servicing of existing equipment listed in Annex IV shall be allowed. By virtue of Article 11.3. of Regulation (EU) 2024/573, the placing on the market of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II, empty, or fully or partially filled, shall be prohibited. By virtue of Article 11.4 of Regulation (EU) 2024/573, undertakings which place on the market refillable containers for fluorinated greenhouse gases shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling, in particular identifying the relevant actors, their obligatory commitments and the relevant logistical arrangements. By virtue of Article 12 of Regulation (EU) 2024/573, the following products and equipment that contain fluorinated greenhouse gases or whose functioning relies upon those gases shall only be placed on the market if they are labelled as: (a) refrigeration equipment ; (b) air-conditioning equipment ; (c) heat pumps ; (d) fire protection equipment ; (e) electrical switchgear ; (f) aerosol dispenser that contain fluorinated greenhouse gases, including metered dose inhalers; (g) all fluorinated greenhouse gas containers ; (h) fluorinated greenhouse gas-based solvents ; or (i) organic Rankine cycles. By virtue of Article 16 of Regulation (EU) 2024/573, the placing on the market of hydrofluorocarbons shall be allowed only to the extent that importers have been allocated quota by the Commission as set out in Article 17. By virtue of Article 19.1 of Regulation (EU) 2024/573, refrigeration and air-conditioning equipment, heat pumps and metered dose inhalers pre-charged with substances listed in Section 1 of Annex I shall not be placed on the market unless those substances with which the products or equipment have been pre-charged are accounted for within the quota system. By virtue of Article 19.2 of Regulation (EU) 2024/573, the placing on the market of goods falling under the provisions of Article 19.1 shall be subject to the presentation of a declaration of conformity. By virtue of Article 19.6 of Regulation (EU) 2024/573, undertakings that placed on the market less than 10 tonnes of CO2 equivalent of hydrofluorocarbons, per year, contained in the products or equipment referred to in Article 19.1 shall be exempted from the provisions of Article 19. By virtue of Article 20.4 of Regulation (EU) 2024/573, the undertakings shall have a valid registration in the F-gas Portal prior to carrying out any of the activities listed in points (a) to (g). By virtue of Article 23.3 (a) of Regulation (EU) 2024/573, the F-gas Portal registration identification number shall be declared. The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.

Import control -luxury goods(1)

inherited from 8703000000

North Korea

Regulation 2062/172018-02-01

3 certificate(s) required

Y945Particular provisions

Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

Y946Particular provisions

Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

Y948Particular provisions

Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Import/export not allowed after control

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Import control -ozone-depleting substances(1)

inherited from 8703000000

ERGA OMNES

Regulation 0590/242024-03-11

6 certificate(s) required

L100Import certificate/licence

Import licence "controlled substances" (ozone), issued by the Commission

Y792Particular provisions

Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590

Y791Particular provisions

Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)

Y789Particular provisions

Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)

Y790Particular provisions

Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)

Y792Particular provisions

Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590

Entry into free circulation not allowed

Import/export not allowed after control

CD911The placing on the market and import of ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall be prohibited. (Articles 4 and 5 of regulation (EU) 2024/590) By virtue of Article 13 of Regulation (EU) 2024/590, the following imports are allowed: (a) ozone-depleting substances to be used as feedstock in accordance with Article 6; (b) ozone-depleting substances to be used as process agents in accordance with Article 7; (c) ozone-depleting substances to be used for essential laboratory and analytical uses in accordance with Article 8; (d) ozone-depleting substances for destruction by technology as referred to in Article 20(6); (e) ozone-depleting substances for reclamation as referred to in Article 12; (f) methyl bromide for emergency use in accordance with Article 10; (g) recovered, recycled or reclaimed halons, under the condition that they are only imported for critical uses referred to in Article 9(1), by undertakings authorised by the competent authority of the Member State concerned to store halons for critical uses; (h) products and equipment containing halons or whose functioning relies upon halons, for the purposes of critical uses referred to in Article 9(1); (i) products and equipment containing ozone-depleting substances, or whose functioning relies upon those substances, for destruction, where applicable by technology as referred to in Article 20(6); (j) products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, for the purposes of essential laboratory and analytical uses as referred to in Article 8. The imports falling under the above exemptions shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 16. According to article 15.1 of Regulation (EU) 2024/590, import of non-refillable containers for ozone-depleting substances, empty, or fully or partially filled, shall be prohibited, except for essential laboratory and analytical uses as referred to in Article 8. Undertakings which place on the market refillable containers for ozone-depleting substances shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling. (Article 15.3 subparagraph (1) of Regulation (EU) 2024/590).

CD912Each importer, undertaking or operator that imports ozone-depleting substances, products and equipment containing ozone-depleting substances listed in Annex I or whose functioning relies upon those substances shall provide to customs authorities the licensing system registration identification number and the number of the licence pursuant to Article 13(2) and Article 14(3).

CD913By virtue of Article 17.3 (c) and (d), when importing goods, the following information shall be declared: - net mass of ozone-depleting substance(s), also when included in products and equipment. - net mass multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment.

Import control -restricted goods & technologies(2)

inherited from 8703000000

Libya

Regulation 0044/162016-01-20

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import/export not allowed after control

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control

TM616Vehicles specially designed or modified to be electrified to repel borders.

TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;

TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees

TM619Vehicles specially designed to deploy mobile barriers

TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.

Russia

Decision 0512/142014-09-06

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import not allowed

TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.

TM839The import, purchase or transport of arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts therefor, from Russia by nationals of Member States or using their flag vessels or aircraft, shall be prohibited (COUNCIL DECISION 2014/512/CFSP of 31 July 2014). The prohibitions shall be without prejudice to the execution of contracts or agreements concluded before 1 August 2014, and to the provision of spare parts and services necessary to the maintenance and safety of existing capabilities within the Union.

Restriction on entry into free circulation(4)

inherited from 8700000000

Iraq

—Regulation 1210/032003-05-23

4048Means of transport more than 75 years old

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4048Means of transport more than 75 years old

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2017-09-21

Description & Classification

Common misclassifications

8703601010: Cylinder capacity not exceeding 1,000 cm³

Classification tips

Cylinder capacity over 1,000 cm³

Typical uses

principally designed for the transport of persons

Sample products

New plug-in hybrid passenger motor car with spark-ignition piston engine and electric motor, cylinder capacity over 1,000 cm³

Regulatory notes

NENC87038703 21 10 to 8703 24 90

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702 ), including station wagons and racing cars This heading includes ‘multipurpose vehicles’, such as motor vehicles which can transport both persons and goods: 1. Of the pick-up type: This type of vehicle usually has more than one row of seats and is formed by two separate areas, namely a closed cabin for the transport of persons and an open or covered area for the transport of goods. However, such vehicles are to be classified in heading 8704 , if the maximum inner length at the floor of the area for the transport of the goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles. ►M55 2. Of the van-type: The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Note to heading 8703 . However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for the transport of the goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles. Van-type vehicles with one row of seats, and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704 . ◄ Other vehicles, with only spark-ignition internal combustion reciprocating piston engine For the definition of cylinder capacity, see the HS Explanatory Note to subheadings 8407 31 , 8407 32 , 8407 33 and 8407 34 . These subheadings include ‘station wagons’ and ‘multipurpose vehicles’ referred to in the HS Explanatory Note to heading 8703 , third and fourth paragraphs. These subheadings also include small racing cars (called ‘skelters’ or ‘go-carts’) without a body, fitted with a spark-ignition internal combustion reciprocating piston engine and capable of reaching relatively high speeds. 8703 31 10 to 8703 33 90 Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) These subheadings include ‘station wagons’ and ‘multipurpose vehicles’ referred to in the HS Explanatory Note to heading 8703 , third and fourth paragraphs.

Non-preferential origin

value_added

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars.

45% value added rule

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (8703601090)?

The third country duty (erga omnes) for Other is 10.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (8703601090)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (8703601090)?

Yes, 10 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 8703601090?

TARIC code 8703601090 (Other) covers the following products: New plug-in hybrid passenger motor car with spark-ignition piston engine and electric motor, cylinder capacity over 1,000 cm³, New passenger motor car, externally rechargeable hybrid propulsion, spark-ignition engine and electric motor, cylinder capacity over 1,000 cm³.

How to correctly classify a product under code 8703601090?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

17Section XVII — VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

8700000000VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF

8703000000Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading|8702), including station wagons and racing cars

8703601000New

8703601010Of a cylinder capacity not exceeding 1|000|cm$3

8703601090Other

Duties & Measures

Third Country Duty10.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

10.000 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-10.0 pp	-10.0 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-10.0 pp	-10.0 pp	—	2
CARIFORUM1033 0.000 %-10.0 ppEU-CARIFORUM EPA	-10.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-10.0 ppESA Interim EPA	-10.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-10.0 ppSADC EPA	-10.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-10.0 pp	-10.0 pp	—
GSP-EBA2005 0.000 %-10.0 ppEverything But Arms	-10.0 pp	Everything But Arms
European Economic Area2012 0.000 %-10.0 ppEEA Agreement	-10.0 pp	EEA Agreement	1

Preferential tariff quota(1)

inherited from 8703600000

Canada

0.000 %2Regulation 1781/172026-01-01

CETA (EU-Canada)(since 2017)

2 certificate(s) required

C006Other certificates

Export permit (Council Decision (EU) 2017/37 (OJ L 11))

U062Proof of origin

Reference to Annex 5-A of Council Decision (EU) 2017/37 (OJ L 11)

Measure not applicable

CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.

Supplementary unit(1)

inherited from 8703000000

ERGA OMNES

NARRegulation 2658/872008-01-01

Import control(5)

inherited from 8703000000

Belarus

Regulation 0765/062025-02-25

7 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

Y729Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 6)

Y731Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 8)

L149Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 5 of Council Regulation (EU) 765/2006

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Import/export not allowed after control

Libya

Regulation 0813/252025-04-29

1 certificate(s) required

Y182Particular provisions

Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44

Import/export not allowed after control

Russia

Regulation 0833/142023-12-19

6 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

Y877Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ac)

Y875Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ab)

Import not allowed

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -fluorinated greenhouse gases(1)

inherited from 8703000000

ERGA OMNES

Regulation 0573/242025-06-25

4 certificate(s) required

Y152Particular provisions

Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573

Y986Particular provisions

Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573

Y160Particular provisions

Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573

Y169Particular provisions

Import/export not allowed after control

Import control -luxury goods(1)

inherited from 8703000000

North Korea

Regulation 2062/172018-02-01

3 certificate(s) required

Y945Particular provisions

Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

Y946Particular provisions

Y948Particular provisions

Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Import/export not allowed after control

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Import control -ozone-depleting substances(1)

inherited from 8703000000

ERGA OMNES

Regulation 0590/242024-03-11

6 certificate(s) required

L100Import certificate/licence

Import licence "controlled substances" (ozone), issued by the Commission

Y792Particular provisions

Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590

Y791Particular provisions

Y789Particular provisions

Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)

Y790Particular provisions

Y792Particular provisions

Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590

Entry into free circulation not allowed

Import/export not allowed after control

Import control -restricted goods & technologies(2)

inherited from 8703000000

Libya

Regulation 0044/162016-01-20

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import/export not allowed after control

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control

TM616Vehicles specially designed or modified to be electrified to repel borders.

TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;

TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees

TM619Vehicles specially designed to deploy mobile barriers

Russia

Decision 0512/142014-09-06

1 certificate(s) required

Y920Particular provisions

Goods other than those described in the footnotes linked to the measure

Import not allowed

TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.

Restriction on entry into free circulation(4)

inherited from 8700000000

Iraq

—Regulation 1210/032003-05-23

4048Means of transport more than 75 years old

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4048Means of transport more than 75 years old

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2017-09-21

Trade Statistics

Description & Classification

Common misclassifications

8703601010: Cylinder capacity not exceeding 1,000 cm³

Classification tips

Cylinder capacity over 1,000 cm³

Typical uses

principally designed for the transport of persons

Sample products

New plug-in hybrid passenger motor car with spark-ignition piston engine and electric motor, cylinder capacity over 1,000 cm³

CJEU Case Law

Regulatory notes

NENC87038703 21 10 to 8703 24 90

Non-preferential origin

value_added

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars.

45% value added rule

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (8703601090)?

The third country duty (erga omnes) for Other is 10.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (8703601090)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (8703601090)?

Yes, 10 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 8703601090?

How to correctly classify a product under code 8703601090?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

plug-in hybrid passenger car, externally rechargeable hybrid car, passenger car with spark-ignition engine and electric motor

Materials

spark-ignition internal combustion piston engine and electric motor

Keywords

plug-in hybrid passenger car · externally rechargeable hybrid car · passenger car with spark-ignition engine and electric motor · principally designed for the transport of persons · spark-ignition internal combustion piston engine and electric motor · capable of being charged by plugging to an external source of electric power · new

Additional noteAdditional Notes to Chapter 87

1. For the purposes of heading 8702, 'vehicles for the transport of 10 or more persons' means vehicles designed to carry at least 10 persons, including the driver. 2. For the purposes of subheadings 8703 21 to 8703 24 and 8703 31 to 8703 33, the cylinder capacity of the motor is determined: (a) for spark-ignition engines (petrol), by the swept volume expressed in cm3; (b) for compression-ignition engines (diesel or semi-diesel), by the swept volume expressed in cm3. Where the propulsion is provided by both an internal combustion piston engine and one or more electric motors, the cylinder capacity of the internal combustion piston engine determines the relevant subheading. 3. For the purposes of subheadings 8703 40, 8703 50, 8703 60, 8703 70 and 8703 80, 'plug-in hybrid electric vehicles' means vehicles powered by both an internal combustion piston engine and an electric motor used as the alternative power for vehicle propulsion which may be charged by plugging in to an external source of electric power.

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

For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds, fertilisers or other goods in connection with their main use. Heading 8702 covers motor vehicles for the transport of 10 or more persons. Heading 8703 covers motor vehicles principally designed for the transport of persons (1-9 seats), classified by engine type: spark-ignition (petrol), compression-ignition (diesel/semi-diesel), electric motor only, or hybrid combinations. Heading 8704 covers motor vehicles for the transport of goods, with similar engine-type subdivisions. Chassis fitted with engines are classified under heading 8706, and bodies (including cabs) under heading 8707. The distinction between complete vehicles, chassis, and bodies is critical for classification purposes.

Section noteNotes to Section XVII — Vehicles, aircraft, vessels and associated transport equipment

1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like (heading 9506). 2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as being for goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electro-mechanical machines and apparatus (headings 8501 or 8502); articles of heading 8511 to 8513; electrical apparatus of heading 8530 or 8531; (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405. 3. References in Chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified in the heading appropriate to its principal use.

Trade Statistics

Imports

€0

1.1M PST

Exports

€0

1.0M PST

Balance

+€0

Import €/kg

€34.6K/PST

(€16.96/kg)

Export €/kg

€44.4K/PST

(€22.70/kg)

Market concentration (HHI)

1,965

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€8.6B	719.4Mt	€12.01/kg	26.1%
2	🇬🇧 United Kingdom	€7.5B	240.0Mt	€31.15/kg	22.6%
3	🇯🇵 Japan	€7.2B	424.2Mt	€16.96/kg	21.8%
4	🇺🇸 United States	€5.0B	284.0Mt	€17.48/kg	15.0%
5	🇰🇷 South Korea	€2.1B	122.1Mt	€17.02/kg	6.3%
6	🇹🇷 Turkey	€1.4B	94.1Mt	€14.99/kg	4.3%
7	🇿🇦 South Africa	€1.3B	76.7Mt	€17.08/kg	4.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€14.6B	797.1Mt	€18.36/kg	41.8%
2	🇺🇸 United States	€12.0B	472.4Mt	€25.40/kg	34.3%
3	🇨🇭 Switzerland	€3.3B	144.8Mt	€22.99/kg	9.5%
4	🇨🇳 China	€2.4B	69.1Mt	€34.18/kg	6.7%
5	🇰🇷 South Korea	€1.1B	45.1Mt	€24.59/kg	3.2%
6	🇹🇷 Turkey	€821.1M	47.8Mt	€17.19/kg	2.3%
7	🇯🇵 Japan	€737.4M	15.3Mt	€48.28/kg	2.1%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

1.1M PST

Exports

€0

1.0M PST

Balance

+€0

Import €/kg

€34.6K/PST

(€16.96/kg)

Export €/kg

€44.4K/PST

(€22.70/kg)

Market concentration (HHI)

1,965

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€8.6B	719.4Mt	€12.01/kg	26.1%
2	🇬🇧 United Kingdom	€7.5B	240.0Mt	€31.15/kg	22.6%
3	🇯🇵 Japan	€7.2B	424.2Mt	€16.96/kg	21.8%
4	🇺🇸 United States	€5.0B	284.0Mt	€17.48/kg	15.0%
5	🇰🇷 South Korea	€2.1B	122.1Mt	€17.02/kg	6.3%
6	🇹🇷 Turkey	€1.4B	94.1Mt	€14.99/kg	4.3%
7	🇿🇦 South Africa	€1.3B	76.7Mt	€17.08/kg	4.0%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€14.6B	797.1Mt	€18.36/kg	41.8%
2	🇺🇸 United States	€12.0B	472.4Mt	€25.40/kg	34.3%
3	🇨🇭 Switzerland	€3.3B	144.8Mt	€22.99/kg	9.5%
4	🇨🇳 China	€2.4B	69.1Mt	€34.18/kg	6.7%
5	🇰🇷 South Korea	€1.1B	45.1Mt	€24.59/kg	3.2%
6	🇹🇷 Turkey	€821.1M	47.8Mt	€17.19/kg	2.3%
7	🇯🇵 Japan	€737.4M	15.3Mt	€48.28/kg	2.1%

EU Member States

EU ImportersEU Exporters

View full analysis