Code 8703 40 90 · Subheading 8703 40
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers used cars and other vehicles mainly designed to transport fewer than 10 people, including station wagons and racing cars. They must have both a spark-ignition reciprocating combustion engine and an electric motor for propulsion, and must not be plug-in hybrids.
For example
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, used (excl. vehicles for travelling on snow, other specially designed vehicles of subheading 8703.10 and plug-in hybrids)
Classification complete
8703 40 90
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 87034090.
Compare the sibling codes at this level before you settle on this one.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in Andorra; San Marino; Türkiye; European Union; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; 47 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in Iraq; Syria; Ukraine; any country; North Korea (Democratic People’s Republic of Korea); Libya; Russian Federation; Belarus.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
87.03.4001
New
87.03.4009
Used
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
All 2 UK lines under this code
They all have the same duty rates shown here.
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code covers vehicles for transporting at least 10 people including the driver and with an engine displacement over 2,800 cm³.
That code covers vehicles for transporting at least 10 people including the driver and with an engine displacement of 2,800 cm³ or less.
That code covers new vehicles, whereas this code covers used vehicles.
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.
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