HS Code 8703240000 80 Of a cylinder capacity exceeding 3 000...

Import trade restrictions for 8703240000 80

This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.

Duties 68
	Origin country	Start	Duty / Tax	Legal base Measure type
1011	ERGA OMNES 1011	01-01-2008	NAR	Regulation2658/87 Supplementary unit 109
MK	North Macedonia MK	01-01-2009	0 %	Decision0239/04 Tariff preference 142
BA	Bosnia and Herzegovina BA	01-01-2009	0 %	Decision0474/08 Tariff preference 142
2027	GSP+ (incentive arrangement for sustainable development and good governance) 2027	01-01-2014	0 %	Regulation0978/12 Tariff preference 142
XS	Serbia XS	01-02-2010	0 %	Decision0036/10 Tariff preference 142
PE	Peru PE	01-03-2013	0 %	Decision0735/12 Tariff preference 142
AL	Albania AL	01-04-2009	0 %	Decision0332/09 Tariff preference 142
XK	Kosovo XK	01-04-2016	0 %	Decision0342/16 Tariff preference 142
ME	Montenegro ME	01-05-2010	0 %	Decision0224/10 Tariff preference 142
NZ	New Zealand NZ	01-05-2024	0 %	Decision0244/24 Tariff preference 142
MX	Mexico MX	01-07-2016	0 %	Decision0415/00 Tariff preference 142
KR	Korea, Republic of (South Korea) KR	01-07-2016	0 %	Decision0265/11 Tariff preference 142
1011	ERGA OMNES 1011	01-11-2026	2 EUR	Regulation2108/26 Union handling fee 800
CA	Canada CA	01-01-2026 – 31-12-2026	0 %	Regulation1781/17 Preferential tariff quota 143
CA	Canada CA	01-01-2024	0 %	Decision0037/17 Tariff preference 142
1006	EU-Canada agreement: re-imported goods 1006	01-01-2024	0 %	Decision0037/17 Tariff preference 142
VN	Viet Nam VN	01-01-2026 – 31-12-2026	1.2 %	Decision0753/20 Tariff preference 142
2020	GSP - General arrangements 2020	01-01-2026	6.5 %	Regulation0978/12 Tariff preference 142
JP	Japan JP	01-02-2026	0 %	Decision1907/18 Tariff preference 142
UA	Ukraine UA	06-06-2023	0 %	Decision0295/14 Tariff preference 142
1011	ERGA OMNES 1011	15-09-1994	10 %	Regulation2658/87 Third country duty 103
IQ	Iraq IQ Means of transport more than 75 years old	23-05-2003		Regulation1210/03 Restriction on entry into free circulation 465
SY	Syria SY Means of transport more than 75 years old	29-05-2025		Regulation1332/13 Restriction on entry into free circulation 465
SY	Syria SY Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions	29-05-2025		Regulation1332/13 Restriction on entry into free circulation 465
IQ	Iraq IQ Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions	23-05-2003		Regulation1210/03 Restriction on entry into free circulation 465
FO	Faroe Islands FO	01-01-1997	0 %	Decision0126/97 Tariff preference 142
XL	Melilla XL	01-01-1999	0 %	Accession act0001/85 Tariff preference 142
PS	Occupied palestinian Territory PS	01-01-2001	0 %	Decision0430/97 Tariff preference 142
AD	Andorra AD	01-01-2006	0 %	Decision0680/90 Customs union duty 106
SM	San Marino SM	01-01-2006	0 %	Decision0245/02 Customs union duty 106
TR	Türkiye TR	01-01-2006	0 %	Decision0142/96 Customs union duty 106
1007	EU-Switzerland agreement: re-imported goods 1007	01-01-2007	0 %	Regulation2840/72 Tariff preference 142
2005	GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005	01-01-2014	0 %	Regulation0978/12 Tariff preference 142
MD	Moldova, Republic of MD	01-01-2016	0 %	Decision0492/14 Tariff preference 142
EC	Ecuador EC	01-01-2017	0 %	Decision2369/16 Tariff preference 142
GB	United Kingdom GB	01-01-2021	0 %	Decision2253/20 Tariff preference 142
2080	OCTs (Overseas Countries and Territories) 2080	01-01-2021	0 %	Decision1764/21 Tariff preference 142
GH	Ghana GH	01-01-2027	0 %	Decision1850/16 Tariff preference 142
CL	Chile CL	01-02-2025	0 %	Decision3016/24 Tariff preference 142
TN	Tunisia TN	01-03-1998	0 %	Decision0238/98 Tariff preference 142
MA	Morocco MA	01-03-2000	0 %	Decision0204/00 Tariff preference 142
LB	Lebanon LB	01-04-2006	0 %	Decision0356/06 Tariff preference 142
JO	Jordan JO	01-05-2002	0 %	Decision0357/02 Tariff preference 142
EG	Egypt EG	01-06-2004	0 %	Decision0635/04 Tariff preference 142
XC	Ceuta XC	01-07-1991	0 %	Accession act0001/85 Tariff preference 142
2012	EEA - European Economic Area 2012	01-07-2007	0 %	Decision0001/94 Tariff preference 142
KE	Kenya KE	01-07-2024	0 %	Decision1647/24 Tariff preference 142
US	United States US	01-07-2026	0 %	Regulation1455/26 Tariff preference 142
SY	Syria SY	01-08-1994	0 %	Regulation2216/78 Tariff preference 142
2200	Central America 2200	01-08-2013	0 %	Decision0734/12 Tariff preference 142
CO	Colombia CO	01-08-2013	0 %	Decision0735/12 Tariff preference 142
DZ	Algeria DZ	01-09-2005	0 %	Decision0690/05 Tariff preference 142
GE	Georgia GE	01-09-2014	0 %	Decision0494/14 Tariff preference 142
CI	Ivory Coast CI	02-12-2019	0 %	Decision0156/09 Tariff preference 142
2000	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	03-10-2025	0 %	Decision2022/25 Tariff preference 142
CM	Cameroon CM	04-08-2014	0 %	Decision0152/09 Tariff preference 142
ZA	South Africa ZA	10-10-2016	0 %	Decision1623/16 Tariff preference 142
1035	SADC EPA 1035	10-10-2016	0 %	Decision1623/16 Tariff preference 142
AM	Armenia AM	10-10-2026 – 11-10-2028	0 %	Regulation2269/26 Tariff preference 142
1034	Eastern and Southern Africa States 1034	14-05-2012	0 %	Decision0196/12 Tariff preference 142
GH	Ghana GH	15-12-2016 – 31-12-2026	0 %	Decision1850/16 Tariff preference 142
IL	Israel IL	16-05-2023	0 %	Decision0855/09 Tariff preference 142
SB	Solomon Islands SB	17-05-2020	0 %	Decision0729/09 Tariff preference 142
CH	Switzerland CH	20-12-1972	0 %	Regulation2840/72 Tariff preference 142
PG	Papua New Guinea PG	20-12-2009	0 %	Decision0729/09 Tariff preference 142
FJ	Fiji FJ	28-07-2014	0 %	Decision0729/09 Tariff preference 142
1033	CARIFORUM 1033	29-12-2008	0 %	Decision0805/08 Tariff preference 142
WS	Samoa WS	31-12-2018	0 %	Decision0729/09 Tariff preference 142

Controls and documents 10
	Origin country	Start	Duty / Tax	Legal base Measure type
KP	North Korea (Democratic People’s Republic of Korea) KP	01-02-2018	Document required banned without it	Regulation2062/17 Import control on luxury goods 728
RU	Russian Federation RU	06-09-2014 – 31-07-2027	Document required banned without it	Decision0512/14 Import control on restricted goods and technologies 711
1011	ERGA OMNES 1011	11-03-2024	Document required banned without it	Regulation0590/24 Import control on ozone-depleting substances 726
RU	Russian Federation RU	19-12-2023 – 31-12-2027	Document required banned without it	Regulation0833/14 Import control 762
LY	Libya LY	20-01-2016	Document required banned without it	Regulation0044/16 Import control on restricted goods and technologies 711
BY	Belarus BY	25-02-2025	Document required banned without it	Regulation0765/06 Import control 760
1011	ERGA OMNES 1011	25-06-2025	Document required banned without it	Regulation0573/24 Import control of fluorinated greenhouse gases 724
LY	Libya LY	29-04-2025	Document required banned without it	Regulation0813/25 Import control 762
UA	Ukraine UA	24-06-2026	Document required banned without it	Regulation0263/22 Import control 762
UA	Ukraine UA	24-06-2026	Document required banned without it	Regulation0692/14 Import control 760

Explanation of trade restrictions

Erga Omnes means "for all".

Third countries are countries that are not part of the EU.

GSP means "Generalised System of Preferences".

GSP Plus means "Generalised System of Preferences Plus".

European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.

OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information

CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.

SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".

Duty means "customs duties".

Estimate the import cost for 870324

Customs value Currency

Country of origin Imported into With proof of preferential origin (0 %) Sold online to a buyer in the EU (distance sale)

Customs value €1,000.00
Customs duty 10 % €100.00
Import VAT 19 % €209.00
Total €1,309.00

Documents and checks for United States

Import control on ozone-depleting substances: Document required, banned without it L100 Y792 Y791 Y789 Y790 Y797 Y798 Y799
Import control of fluorinated greenhouse gases: Document required, banned without it Y152 Y986 Y160 Y169 Y123 C057 C079 C082 Y120 Y179 Y054 Y163 Y121

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 8703240000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Measures 4
	Destination	Start	Duty / Tax	Legal base Measure type
1011	ERGA OMNES 1011	01-01-2008	NAR	Regulation2658/87 Supplementary unit 109
1008	All third countries 1008 Means of transport more than 75 years old	01-01-2007		Regulation1210/03 Restriction on export 467
1008	All third countries 1008 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions	01-01-2007		Regulation1210/03 Restriction on export 467
KP	North Korea (Democratic People’s Republic of Korea) KP	28-02-2018		Regulation0285/18 Export prohibition 278

Controls and documents 20
	Destination	Start	Duty / Tax	Legal base Measure type
MM	Myanmar MM	01-07-2023	Document required banned without it	Regulation0401/13 Export control on restricted goods and technologies 717
RU	Russian Federation RU	01-08-2014 – 31-07-2027	Document required banned without it	Decision0512/14 Export control on restricted goods and technologies 717
CF	Central African Republic CF	08-04-2020	Document required banned without it	Decision0798/13 Export control 766
IR	Iran, Islamic Republic of IR	09-02-2016	Document required banned without it	Regulation0264/12 Export control on restricted goods and technologies 717
SS	South Sudan SS	09-05-2015	Document required banned without it	Regulation0735/15 Export control on restricted goods and technologies 717
1008	All third countries 1008	11-03-2024	Document required banned without it	Regulation0590/24 Export control on ozone-depleting substances 725
SD	Sudan SD	11-07-2014	Document required banned without it	Regulation0747/14 Export control on restricted goods and technologies 717
ZW	Zimbabwe ZW	19-02-2017	Document required banned without it	Regulation0284/17 Export control on restricted goods and technologies 717
LY	Libya LY	20-01-2016	Document required banned without it	Regulation0044/16 Export control on restricted goods and technologies 717
BY	Belarus BY	25-06-2021	Document required banned without it	Regulation0765/06 Export control on restricted goods and technologies 717
HT	Haiti HT	26-03-2025	Document required banned without it	Regulation2309/22 Export control 766
KP	North Korea (Democratic People’s Republic of Korea) KP	28-06-2018	Document required banned without it	Regulation2062/17 Export control on luxury goods 718
LY	Libya LY	29-04-2025	Document required banned without it	Regulation0813/25 Export control 766
1008	All third countries 1008	31-01-2025	Document required banned without it	Regulation0573/24 Export control of fluorinated greenhouse gases 765
VE	Venezuela VE	22-04-2021	Document required banned without it	Regulation2063/17 Export control on restricted goods and technologies 717
BY	Belarus BY	25-02-2025	Document required banned without it	Regulation0765/06 Export control 766
UA	Ukraine UA	25-02-2025	Document required banned without it	Regulation0692/14 Export control 709
RU	Russian Federation RU	26-06-2024	Document required banned without it	Regulation0833/14 Export control 709
1008	All third countries 1008	02-03-2009	Document required banned without it	Regulation0116/09 Export control on cultural goods 735
1008	All third countries 1008	15-12-2013	Document required banned without it	Regulation1332/13 Export authorization 473

History

Duty rates and measures for this code over time (yearly snapshots).

Preferential rules of origin for 8703240000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Algeria Association Agreement · Algeria
EU-Egypt Association Agreement · Egypt
EPA CARIFORUM
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EU-Jordan Association Agreement · Jordan
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Singapore FTA · Singapore
EU-Tunisia Association Agreement · Tunisia

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Canada CETA · Canada

Production in which the value of all non-originating materials used does not exceed 50 per cent of the transaction value or ex-works price of the product [3] .
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: (a) LDCs Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
EU-Japan EPA · Japan

MaxNOM 45 % (EXW); or RVC 60 % (FOB).
EU-Korea FTA · South Korea

Vehicles other than railway or tramway rolling-stock; bodies and chassis fitted with engines for the motor vehicles of headings 8701 to 8705; bicycles / or: Manufacture in which the value of all the materials used does not exceed 45 % of the ex-works price of the product
EU-Central America Association Agreement

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Mexico Global Agreement · Mexico

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Palestine Interim Association Agreement · Palestine

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
EU-Viet Nam FTA · Vietnam

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: / or: Manufacture in which the value of all the materials used does not exceed 45 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 8703240000

8703 CN Explanatory Notes: 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. 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.

8703 21 10 - 8703 24 90 CN Explanatory Notes: to 8703 24 90

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.

Notes to chapter 87

Notes 1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails. 2. 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, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. 4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503. Subheading note 1. Subheading 8708 22 covers: (a) front windscreens (windshields), rear windows and other windows, framed; and (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 8703240000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

UK 8703241000 Valid May 23, 2024 to May 22, 2027 · Ruling 600010436 on GOV.UK

A Rare Car Senna LM Coupe RHD ( 1 of 25 ) - ( 1 of 4 right hand drive ) – limited collectors edition. Manufactured by McLaren ( UK Manufactured ). Year of Manufacture is 2020, and the petrol engine is 4.0L V8 Twin Turbo. Made from Multiple Metals and Carbon fibre. This car has not been used domestically and only has the factory miles on it. Not Packaged as manufactured on rolling chassis. This model will be the only RHD held in UK. Import purpose for viewing in UK at exhibits & shows. NOVA app will also be required for insurances purposes in the UK.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) GIR 1 has been used to classify this product by the terms of heading 8703 - 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 GIR 6 - has been used to classify the goods to subheading level 870324 - Of a cylinder capacity exceeding 3 000 cm3 8 Digit code 87032410 - New Also classified in accordance with: Additional Chapter Note 1 to heading 9705 Harmonised System Explanatory Notes (HSEN)s to Heading 8703
UK 8703241000 Valid Jun 2, 2026 to Jun 1, 2029 · Ruling 600015660 on GOV.UK

A Venom F5 Revolution Evolution hyper car is engineered and manufactured in 2025 in the United States as part of the exclusive Venom F5 programme. This ultra-low volume, allocation-only vehicle is produced in "Revolution" and "Evolution" factory specifications, representing the highest levels of performance available in the series. It features a 6.6-liter twin-turbocharged V8 engine generating approximately 2,031 bhp, with an estimated top speed of 311 mph. Designed for extreme performance, the platform requires E85 high-ethanol fuel to achieve its intended output. Acquired for long-term private collection purposes rather than routine transportation or resale, this model is marketed and supplied exclusively to collectors of ultra-low volume hyper cars. The vehicle remains in its complete original factory-manufactured condition and has not undergone substantial modification. This vehicle is still in prduction Transported via air freight

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 8703 - 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 GIR 6 has been used to classify the goods to sub-heading 8703 24 – Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3,000 CC 8 digit code 87032410 - New Also classified in accordance with : Additional note 1 to chapter 97 Harmonised System Explanatory Notes (HSENs) part (A)(3) to heading 9705 Harmonised System Explanatory …
UK 8703249000 Valid Dec 21, 2023 to Dec 20, 2026 · Ruling 600009229 on GOV.UK

A 2005 Alfa Romeo 156. The vehicle has a 3.2-litre V6 petrol engine with a manual gearbox. The body style is the estate version, made from steel with red paintwork and chrome trim. The vehicle has five seats, is in its original condition and is without any modification. This model is no longer in production and this example is one of the last made to this specification in 2005. The car is currently in use on the road.

Justification

Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading Heading 8703 - 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. GIR 6 has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonised System Explanatory Notes (HSEN)s to Chapter 87 Harmonized System …

+ 14 more

UK 8703249000 Valid Jun 19, 2024 to Jun 18, 2027 · Ruling 600009541 on GOV.UK

This vehicle is a 2013 Bugatti Veyron Grand Sport Vitesse. It has an 8 Litre engine. The vehicle has two seats and is LHD. Colour of the vehicle is Blue/White. There were only 92 of these models produced. This vehicle will be part of a private collection and not used as an everyday vehicle. Specification of vehicle: - Fuel Injection Power 1,182 bhp / 882 kW @ 6,400 rpm Body carbon composite Chassis carbon fibre monocoque Steering rack-and-pinion, power assisted. Gearbox DSG 7 speed Automatic

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading Heading 8703 - 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. GIR 6 has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonized System Explanatory Notes (HSEN’s) to Heading 8703 Notes (2)(a)
UK 8703249000 Valid Sep 3, 2024 to Sep 2, 2027 · Ruling 600009775 on GOV.UK

A Formula One racing car which participated solely as a test car for the Formula One 2005 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. The vehicle originally contained a 3.0L (183.1 cu/3000.47cc) V10 Atmospheric spark ignition combustion engine. The bodywork, suspension, brakes have not gone through any substantial changes. The car has not been repaired or restored. The car is no longer in production.

Justification

Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of heading 8703 - 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. GIR 2a - has been used as the vehicle is incomplete. GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3. 8-digit code 87032490 - Used. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 87 - General Note …
UK 8703249000 Valid Jun 19, 2024 to Jun 18, 2027 · Ruling 600009853 on GOV.UK

The 2016 McLaren 675LT has a 3.8Lt twin turbo V8 engine. It has two seats and is Left Hand Drive. The McLaren 675LT was originally launched solely as a coupe and was limited to 500 examples worldwide. Colour of this vehicle is blue and will be part of a private collection and not used as an everyday vehicle. The vehicle including its brakes, steering and motor components, has not been modified or altered in any way from its original condition. Specifications of vehicle: - Chassis carbon fibre MonoCell with aluminium front and rear subframes. Suspension (fr/r) double wishbones with ProActive chassis control. Brakes (fr/r) ventilated carbon ceramic discs, ABS. Gearbox SSG 7 speed Semi-Automatic. Drive Rear wheel drive. Top Speed 330 km/h (205 mph). 0-100 km/h 2.9 s.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading Heading 8703 - 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. GIR 6 has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonized System Explanatory Notes (HSEN’s) to Heading 8703 Notes (2)(a)
UK 8703249000 Valid Aug 29, 2024 to Aug 28, 2027 · Ruling 600010031 on GOV.UK

The Formula one racing car FW15-06 was a test chassis for the 1993 Formula One season. This racing car was designed, built, and solely used for testing within the Formula One Grand Prix’s. The FW15-06 racing car does not have the original engine but has a mock up engine of the RS04 Renault which is dummy engine (Not Working) The original engine was a 3.5L V10 Atmospheric spark ignition combustion engine The car is in the colours of Yellow, White, and Blue. The car was used in tests at Silverstone and Imola in the 1993 season.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 8703 - 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. GIR 2A - has been used as the goods are incomplete GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3. 8-digit code 87032490 - Used. Also classified in accordance with: Additional Chapter Notes to 9705 Harmonized System Explanatory Notes …
UK 8703249000 Valid Jul 15, 2024 to Jul 14, 2027 · Ruling 600010379 on GOV.UK

A 2000 Cadillac Northstar LMP. It is a single seat race car with a 3990cc V8 engine. The vehicle is its original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings.

Justification

Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of heading 8703 - 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. GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3. 8-digit code 87032490 - Used. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 87 - General note (2) Harmonized System Explanatory Notes (HSEN) to heading …
UK 8703249000 Valid Sep 19, 2024 to Sep 18, 2027 · Ruling 600011407 on GOV.UK

Lotus Elise 340R motor car which was one of 340 vehicles manufactured in the year 2000 by the British manufacturer Lotus Cars . It is a road legal 'track' car designed for driving on a race track and has no doors and does not have a roof. It is a silver left hand drive vehicle. Although road legal, these cars were designed for use on a race track for racing or as 'track day' cars. They are taken to displays and shows such as Goodwood.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 8703 - 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 GIR 6 has been used to classify this product to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8703
UK 8703249000 Valid Oct 23, 2024 to Oct 22, 2027 · Ruling 600011662 on GOV.UK

Ferrari 458 ‘Speciale A’. One of 499 manufactured between 2013 and 2015, 2 door. Engine capacity 4,497CC (petrol). Right hand drive, rear wheel drive. Engine is mid mounted and made mainly from aluminium. Brakes are carbon ceramic. According to the supplied image the vehicle is complete, bodywork is coloured red with the exception of an elongated ‘U’ shaped black and white stripe on the bonnet. Has been owned by at least one other person

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 8703 - 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. GIR 6 has been used to classify the goods to sub-heading 8703 24 – Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3,000 CC Code to 8 digits - 8703 2490 – Used Also classified in accordance with :- Additional note 1 to chapter 97, HSEN part (A)(3) to heading 9705 and HSEN (2)(a) to heading 8703
UK 8703249000 Valid Jan 24, 2025 to Jan 23, 2028 · Ruling 600011912 on GOV.UK

A motor vehicle made by a Swiss manufacture known for making modified high performance automobiles in low quantities. This example was designed to meet the specifications of the FIA/Le Mans race standards and for use as a legal street/road car. This is a two seater left hand drive, open roofed vehicle with rear wheel drive and an exterior bodywork in yellow. Fitted with a carbon fibre monocoque chassis for lightness and a V8 engine supplied by an award winning manufacturer the car achieved a top speed of 230 mph making it the world’s fastest road car at the time of production. The innovative catalytic converter reduced emission gases at high speed. The vehicle is in its original condition with no changes to the brakes, steering and motor components and is without modifications or alterations from its original condition. This will be part of a private collection and not used as an everyday vehicle.

Justification

Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of Heading 8703 - 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. GIR 6 has been used to classify the goods to subheading 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3, 8 digit code 8703249000 - Used Also classified in accordance with: Additional Chapter note 1 to chapter 97 Harmonized System Explanatory Notes (HSENs) (2)(a) to heading 8703 Harmonized system …
UK 8703249000 Valid Dec 19, 2024 to Dec 18, 2027 · Ruling 600012071 on GOV.UK

A Mercedes-Benz, This car is a rare 2015 Mercedes-Benz C-Class C63 AMG Coupe Legacy edition, with this car being 1 of 10 made in the world. It is petrol engine with a 6.2 L V8 engine a displacement of 6208CC Rear wheel drive The colour of the car is green and is 2 door with 4 seats This car is immaculate and of original condition and without modification This model is no longer in production

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 8703 - 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. GIR 6 has been used to classify the goods to sub-heading 8703 24 – Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3,000 CC 8 digit code 8703 2490 – Used Also classified in accordance with : Additional note 1 to chapter 97 Harmonized System Explanatory Notes (HSENs) part (A)(3) to heading 9705 Harmonized System …
UK 8703249000 Valid Aug 5, 2025 to Aug 4, 2028 · Ruling 600013376 on GOV.UK

This product is a 1932 Ford Car from Canada. The car has its original chassis, front and rear axels, suspension and cross members. Original steering box, gear box and interior. The 1932 Ford also still has its original lights front and rear, along with the original steel body minus the wings and running boards and has still got the original blue paint. The brakes have been converted from rod/mechanical to 1940 Ford hydraulic brakes, and the original engine has been replaced with petrol Chevrolet 350ci. This car will be a restoration project, that will eventually after restoration be displayed at car shows.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 8703 - 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 GIR 6 has been used to classify this product to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Note 1 to Chapter 97 Harmonized System Explanatory Notes (HSENs) to heading 8703
UK 8703249000 Valid Feb 6, 2026 to Feb 5, 2029 · Ruling 600014634 on GOV.UK

This 2008 Porsche 911 997 GT3 RSR features 3795cc, one seat and left-hand drive. Only thirty-Five 997 GT3 RSR models were produced This car remains unmodified, including its brakes, steering and motor components and will be part of a private collection and not used in everyday racing.

Justification

Classification has been determined in accordance with the following: General Interpretative Rules (GIRs): For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - has been used to classify this product by the terms of heading 8703 - 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 GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3 8-digit code 87032490 - Used Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 87 - General note (2) Harmonised System Explanatory Notes (HSEN) to …
UK 8703249000 Valid Feb 17, 2026 to Feb 16, 2029 · Ruling 600014859 on GOV.UK

2012 Audi R8 LMS GT3 ULTRA motor vehicle designed for track racing, one of 275 made. Naturally aspirated with a direct fuel injection, the car is fitted with a V10 engine with a capacity of 5,204CC. Of aluminium block and head construction, the car is covered with various advertising/sponsorship graphics.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8703 - 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 GIR 6 - Has been used to classify the goods to subheading level 870324 - Of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 – other than elsewhere specified in this sub-heading Also classified in accordance with: Additional note 1 (exclusion) to Chapter 97 Harmonized System Explanatory Notes (HSENs) Note (A) (3) to heading 9705 (exclusion) Harmonized System …
UK 8703249000 Valid Mar 2, 2026 to Mar 1, 2029 · Ruling 600015012 on GOV.UK

1997 Mclaren F1 GTR ‘Longtail’ motor vehicle designed for track racing, one of 28 cars of this model built. Naturally aspirated with a direct fuel injection, the car has a V12 engine with a capacity of 5,990 CC. Rear wheel drive with a 6-speed sequential gearbox, the motor vehicle has double unequal length wishbones suspension with coil springs over alloy dampers and an anti-roll bar. Of alloy block and head construction, the car is currently plain white with a black spoiler and has two seats.

Justification

Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b) General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8703 - 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 GIR 6 - Has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity exceeding 3000 cm3 8 Digit Code 87032490 other than elsewhere specified in this sub-heading Also classified in accordance with: Additional Note 1 to Chapter 97 (exclusion) Harmonized System Explanatory Notes …
UK 8703249000 Valid Oct 27, 2026 to Oct 26, 2029 · Ruling 600016595 on GOV.UK

A 2005 Maserati Coupé Cambiocorsa “facelift” passenger motor vehicle, manufactured in Italy. The four-seat vehicle is fitted with a 4.24-litre M138 spark-ignition petrol engine and a Cambiocorsa automated transmission. It has a Blu Nettuno exterior with Cuoio interior trim. The vehicle is in its original state, without substantial modification, and the model is no longer in production.

Justification

Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8703 - 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. GIR 6 - Has been used to classify the goods to sub-heading 8703 24 – Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3,000 CC. 8 digit code 8703 2490 – Used. Also classified in accordance with : Additional note 1 to chapter 97. Harmonized System Explanatory Notes (HSENs) part (A)(3) to heading 9705. Harmonized System …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 870324

Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 8703

Art. 3i, goods generating significant revenue for Russia
Read the act on EUR-Lex
Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 870324

Art. 3k, goods contributing to Russian industrial capacity. only part of the code: Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. st...
Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

Tariff quotas for 870324

Open 09.8361 Origin: Canada

Other vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity not exceeding 1 000 cm3 Other vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3 Other vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3 Other vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3 000 cm3 Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi diesel), of a cylinder capacity not exceeding 1 500 cm3 Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi diesel), of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 etc...

Jan 1, 2026 – Dec 31, 2026

100,000 Number of items

Balance left (100%)

Volume 100,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 870324

Extra-EU imports: €2.3B; 252,204 t
Extra-EU exports: €13B

Top origin countries by import value

United States €959.7M
United Kingdom €912.6M
Switzerland €108.1M
Canada €85M
Japan €78.4M

CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

HS 2028 change

This subheading changes on 1 January 2028.

HS 2022 subheading 870324 is split. New HS 2028 subheadings: 870312, 870324.

From the WCO HS 2022 to HS 2028 correlation tables, a guide only. The EU sets its own CN codes for 2028.

UK import duty for 870324

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

Austria 20 %
Belgium 21 %
Bulgaria 20 %
Croatia 25 %
Cyprus 19 % maybe 5 %
Czechia 21 %
Denmark 25 %
Estonia 24 %
Finland 25.5 %
France 20 %
Germany 19 %
Greece 24 %
Hungary 27 %
Ireland 23 %
Italy 22 %
Latvia 21 %
Lithuania 21 %
Luxembourg 17 %
Malta 18 %
Netherlands 21 %
Poland 23 %
Portugal 23 %
Romania 21 %
Slovakia 23 %
Slovenia 22 %
Spain 21 %
Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Preferential rules of origin for subheading 870324 depend on the trade agreement. The Commission publishes them in Access2Markets.

Rules of origin on Access2Markets

Information

When importing or exporting "Of a cylinder capacity exceeding 3 000 cm$3", it is crucial to have the correct HS code or TARIC code. The HS code 8703240000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.

To ensure your business transactions run smoothly when importing or exporting "Of a cylinder capacity exceeding 3 000 cm$3", consider the following points:

Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Of a cylinder capacity exceeding 3 000 cm$3".
Check if any additional licenses, permits, or certificates are required to import "Of a cylinder capacity exceeding 3 000 cm$3" into the destination country or export it from the country of origin.
Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.

In summary, the HS code or TARIC code for "Of a cylinder capacity exceeding 3 000 cm$3" is 8703240000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Of a cylinder capacity exceeding 3 000 cm$3".

HS Code structure

1. Chapter

There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 87 was selected for vehicles other than railway or tramway rolling stock, and parts and accessories thereof

2. Heading

The heading determines the specific category within a certain chapter. In the example above, the 03 refers to 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.

3. Subheading

The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 24 refers to Of a cylinder capacity exceeding 3 000 cm$3.

HS Code tree structure

8700000000 80

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

8703000000 80

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

8703100000 80

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

8703101100 80

- - Vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine

8703101800 80

- - Other

8703210000 10

- Other vehicles, with only spark-ignition internal combustion piston engine

8703210000 80

- - Of a cylinder capacity not exceeding 1 000 cm$3

8703211000 80

- - - New

8703219000 80

- - - Used

8703220000 80

- - Of a cylinder capacity exceeding 1 000 cm$3 but not exceeding 1 500 cm$3

8703221000 80

- - - New

8703229000 80

- - - Used

8703230000 80

- - Of a cylinder capacity exceeding 1 500 cm$3 but not exceeding 3 000 cm$3

8703231100 10

- - - New

8703231100 80

- - - - Motor caravans

8703231900 80

- - - - Other

8703239000 80

- - - Used

8703240000 80

- - Of a cylinder capacity exceeding 3 000 cm$3

8703241000 80

- - - New

8703249000 80

- - - Used

8703310000 10

- Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)

8703310000 80

- - Of a cylinder capacity not exceeding 1 500 cm$3

8703311000 80

- - - New

8703319000 80

- - - Used

8703320000 80

- - Of a cylinder capacity exceeding 1 500 cm$3 but not exceeding 2 500 cm$3

8703321100 10

- - - New

8703321100 80

- - - - Motor caravans

8703321900 80

- - - - Other

8703329000 80

- - - Used

8703330000 80

- - Of a cylinder capacity exceeding 2 500 cm$3

8703331100 10

- - - New

8703331100 80

- - - - Motor caravans

8703331900 80

- - - - Other

8703339000 80

- - - Used

8703400000 80

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

8703401000 80

- - New

8703401010 80

- - - Of a cylinder capacity not exceeding 1 000 cm$3

8703401090 80

- - - Other

8703409000 80

- - Used

8703409010 80

- - - Of a cylinder capacity not exceeding 1 000 cm$3

8703409090 80

- - - Other

8703500000 80

- Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

8703500010 80

- - New

8703500090 80

- - Other

8703600000 80

- Other 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

8703601000 80

- - New

8703601010 80

- - - Of a cylinder capacity not exceeding 1 000 cm$3

8703601090 80

- - - Other

8703609000 80

- - Used

8703609010 80

- - - Of a cylinder capacity not exceeding 1 000 cm$3

8703609090 80

- - - Other

8703700000 80

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

8703700010 80

- - New

8703700090 80

- - Other

8703800000 80

- Other vehicles, with only electric motor for propulsion

8703801000 80

- - New

8703801010 80

- - - New battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding L category vehicles according to Regulation (EU) No 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit)

8703801090 80

- - - Other

8703809000 80

- - Used

8703900000 80

- Other

Tariff number 8703240000 80 - Of a cylinder capacity exceeding 3 000 cm$3

Import trade restrictions for 8703240000 80

Explanation of trade restrictions

Estimate the import cost for 870324

Export measures for 8703240000

History

Preferential rules of origin for 8703240000

Legal and explanatory notes for 8703240000

UK advance tariff rulings for 8703240000

Restrictions and flags for 870324

Tariff quotas for 870324

EU trade in 2025 for 870324

Top origin countries by import value

HS 2028 change

UK import duty for 870324

Import VAT in the EU

Rules of origin

Information

HS Code structure

1. Chapter

2. Heading

3. Subheading

HS Code tree structure