Tariff number 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

Estimate the import cost for 870340

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 8703400000

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

History

Preferential rules of origin for 8703400000

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 8703400000

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 8703400000

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 8703409090 Valid Jul 24, 2025 to Jul 23, 2028 · Ruling 600013417 on GOV.UK

  A Ferrari prototype racing car manufactured in 2013. The 1.6 litre engine a Ferrari type 059/3 which is a hybrid petrol engine fuelled by 94.25% petrol and 5.75% biofuel. A unique engine as it was Ferrari’s first hybrid power unit (which the car was the testbed for) and was developed specifically and only for this car and the 2014 F1 cars. The system fitted to this car is ‘KERS’ – kinetic energy recovery system. It works by capturing energy lost during braking and storing it in a battery, giving the driver a short-term ‘free’ energy boost. Although the system did reduce CO2 emissions, the primary goal was to explore the potential of hybridisation as a means of enhancing performance of Ferrari F1 cars. As such the development team were tasked with using this car to help assess the trade-off between the system’s extra weight and the lap time gains the extra power resulted in. The high voltage battery pack consists of 120 cells split into eight modules, and was assembled by the F1 racing department. The pack was secured inside a Kevlar case and isolated from the cabin by a glass layer. Inverters and two direct current converters controlled the power delivery resulting in the correct integration between the combustion engine and the e-motor. This Ferrari prototype racing car was designed, built and solely used to test for Ferrari F1 for competitive racing, and is in its original state without any substantial changes to the chassis and bodywork. Please note the batteries are not currently fitted into the car. This car was revealed to the media in 2014 as the first and only prototype for Ferrari’s proposed entry into the World Endurance Sports Car Championship and was tested on track extensively by Ferrari drivers. It has since been on display for over a decade in the official Ferrari Factory Museum and will eventually go to shows for private or public display.

  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 subheading level 870340 - 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 8 digit code 87034090 - Used 10 digit code 8703409090 - Other than of a cylinder capacity not exceeding …

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

Restrictions and flags for 870340

• 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 870340

  Art. 3k, goods contributing to Russian industrial capacity

  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 870340

• 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 870340

Extra-EU imports

€15.5B

1,136,937 t

Extra-EU exports

€18.5B

Top origin countries by import value

1. Japan €4.7B
2. Türkiye €3B
3. United Kingdom €2.4B
4. South Korea €2B
5. China €1.8B

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

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

Tariff changes for 870340 since 2016

• Oct 2017 4 codes Code added
• Jan 2017 3 codes Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 870340

• 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