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Code 8703 40 · Heading 8703

Used passenger cars with a spark-ignition piston engine and an electric motor, non-plug-in hybrids

This category covers used cars and other motor vehicles mainly designed to carry fewer than 10 people, including station wagons and racing cars, with both a spark-ignition reciprocating-piston engine and an electric motor for propulsion. They must not be plug-in hybrids, snow vehicles or other specially constructed vehicles of heading 8703.10.

For example

  • Used non-plug-in hybrid passenger car with a spark-ignition reciprocating-piston engine and an electric motor for propulsion
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See the official tariff text

Official tariff text

Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion (excl. vehicles for travelling on snow, other specially designed vehicles of subheading 8703.10 and plug-in hybrids)

Compare the sibling codes

Classification decides the rate here: from 5.0% to 10.0%.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

  • 87.03.4001

    New

    Ordinary duty
    Duty free
    Goods of EU origin
    Duty free You need documentation of EU origin to use this rate.
  • 87.03.4009

    Used

    Ordinary duty
    Duty free
    Goods of EU origin
    Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

  • All 4 UK lines under this code

    They all have the same duty rates shown here.

    Ordinary duty
    10.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 14 codes at this level

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.