Tariff number 8703320000 80 - Of a cylinder capacity exceeding 1 500 cm$3 but not exceeding 2 500 cm$3

Preferential rules of origin for 8703320000

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 8703320000

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

EU classification regulations for 8703320000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 8703 32 19 Jul 3, 2017 · Regulation on EUR-Lex
  A new, four-wheel drive multipurpose motor vehicle (of the van-type). The vehicle has a compression-ignition internal combustion piston engine of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3. Its total gross weight is approximately 2 800 kg.

  The vehicle has two rows of seats, the first row with two seats (a driver's seat and a ‘bench seat’ to be used by two passengers) and a second row with three seats. There are doors with a window on both sides of the first row of seats and, in respect of the second row of seats, a window on the left side and a sliding door with a window on the right side. Behind the second row of seats there is a permanent barrier (partition grille) dividing the passenger area from an area for the transport of goods. There are neither safety belts nor fittings for their installation in the area for the transport of goods. There is a back door of a swing-out type but no windows in the area for the transport of goods. The vehicle has comfort features and interior finish and fittings which are associated with the passenger areas of vehicles. The area for the transport of goods is of a length of approximately 1,9 m and of a load capacity of 4,4 m3.

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703 , 8703 32 and 8703 32 19 . The classification of multipurpose motor vehicles is determined by certain features which indicate whether the vehicles are principally designed for the transport of persons or for the transport of goods (see also the Harmonized System Explanatory Notes to headings 8703 and 8704 and the Explanatory notes to the Combined Nomenclature to heading 8703 ). Classification under heading 8704 as a vehicle for the transport of goods is excluded as the objective characteristics and the general appearance of the vehicle are those of a vehicle principally designed for the transport of persons (presence of a second row of seats with safety equipment, presence of four windows, presence of a sliding door with a window for the rear passengers, presence of comfort features in the area for both front and rear passengers). The presence of a permanent barrier between the area for passengers and the area for the transport of goods cannot be taken as the decisive criterion for excluding classification under heading 8703 as this is a typical feature of many vehicles classified as vehicles for the transport of persons (typically SUV vehicles). See also the Harmonized System classification opinions 8703 32/1 and 8703 32/2 . The vehicle is therefore to be classified under CN code 8703 32 19 as new motor vehicles principally designed for the transport of persons.

• 8703 32 19 Sep 25, 2014 · Regulation on EUR-Lex
  A new motor vehicle of the pick-up type, with a compression-ignition internal combustion piston engine of a cylinder capacity of 2 179 cm3, a five-speed manual gearbox and one reverse gear. Its total gross weight is approximately 2 950 kg and its total load capacity is approximately 1 000 kg. The length of its wheelbase is 3 150 mm.

  The motor vehicle consists of two separate areas: — a four-door cabin, all doors are equipped with windows, and five seats, including the driver's seat, in two rows (two front seats and three back seats). The cabin has a standard interior with manually operated air conditioning, standard seats with adjustable three-point seat belts, adjustable front seat headrests, an adjustable steering column and lighting for the passenger space. It is equipped with a radio broadcast receiver, — an open load space with a length of 1 429 mm, equipped with a set of anchors to attach a load.

  Reasons

  Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703 , 8703 32 and 8703 32 19 . Classification under heading 8704 as a vehicle for the transport of goods is excluded, given its intended use, which is inherent to the entirety of its objective characteristics and general appearance, as a vehicle principally designed for the transport of persons. The absence of luxury interior features does not preclude classification as a vehicle for transport of persons. The vehicle has two rows of seats and the maximum inner length of the area for transport of goods is less than 50 % of the length of the wheelbase (see also the Explanatory Notes to the Combined Nomenclature to heading 8703 ). The vehicle is therefore to be classified under CN code 8703 32 19 as a new motor vehicle principally designed for the transport of persons.

• 8703 32 90 Jan 5, 2015 · Regulation on EUR-Lex
  A used, four-wheel drive compact sport utility motor vehicle (SUV) with a diesel engine of a cylinder capacity of 2 000 cm3, a five-speed manual gearbox and one reverse gear. Its total gross weight is approximately 2 330 kg; its total load capacity is approximately 700 kg.

  It has a single integrated space for the transport of both persons and goods. The cabin has one row of two seats (including the driver's seat) and five doors with window panels (the back door being of a swing-out type). The floor of the cargo area is equipped with carpeting; the entire interior of the vehicle has side and roof upholstery. It is equipped with a mechanism for raising and lowering both the front and rear side windows. The vehicle is adapted to the transport of goods by having the second row of seats removed, the anchor points for fixing the rear seats and the security belts covered and the cabin separated by a net barrier. The anchor points for fixing the rear seats and the safety belts were not removed or rendered permanently unusable.

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703 , 8703 32 and 8703 32 90 . Classification under heading 8704 as vehicles for the transport of goods is excluded, as the objective characteristics and the general appearance of the vehicle are those of a vehicle principally designed for the transport of persons (presence of five windows, side and roof upholstery, carpet) The changes made for the purposes of transporting goods (removing of the rear seats installation of the net barrier) are easily reversible. The vehicle is therefore to be classified under CN code 8703 32 90 as used motor vehicles principally designed for the transport of persons.

UK advance tariff rulings for 8703320000

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 8703321900 Valid Mar 12, 2024 to Mar 11, 2027 · Ruling 600010073 on GOV.UK

  The converted chassis cab is used for the transport of patients as well as crew. It is made from composite Polyester/recycled foam core panels and rigid aluminium framework. Composite Polyester panels are vacuum bonded either side of recycled PET foam core sections using high strength resin and further assembled with aluminium sections to form a high strength rigid body. Doors for patient and crew access, windows, step and external lift platforms for ambulance chairs / wheelchairs (where specified) are included and attached to the base vehicle chassis. Regulatory external lighting is added. It has an compression ignition piston engine fitted with the fuel type Diesel. This Chassis will exceed 1500 cm3 but not exceed 2500 cm3. The Chassis will be fitted with front seat and will be driveable

  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 870332 - Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) - Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 8 Digit Code - 87033219 - New - Other than Motor Caravans. Also classified in accordance with: General Note (2) to Chapter 87 …

• UK 8703329000 Valid Mar 18, 2024 to Mar 17, 2027 · Ruling 600010113 on GOV.UK

  A Skoda Octavia, model 2.0D Elegance auto. Original registration date 2014 in the UK. Diesel Engine capacity 1900cc. Exported to France in 2016 by the previous owner. Location currently is France with registration FD-549-SF. The car is Insured, and has a CT certificate in France.

  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 - 870332 Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) - of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 8 Digit Code - 87033290 other than new - used Also classified in accordance with: General Note (2) to Chapter 87 Harmonised System Explanatory Notes (HSENs) to 8703

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

Restrictions and flags for 870332

• 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 870332

  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 870332

• 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 870332

Extra-EU imports

€4.8B

404,815 t

Extra-EU exports

€9.1B

Top origin countries by import value

1. Türkiye €2.1B
2. South Africa €1.1B
3. United States €488.4M
4. Mexico €481M
5. South Korea €211.1M

CN8 codes below this code: 3. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

HS 2028 change

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 870332

• 10%

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

Information

HS Code structure

HS Code tree structure