HS 840731 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87
Quick Answer: Engines of a kind used for the propulsion of vehicles of Chapter 87 imported under HS 840731 enter the UK at 2.00%, the EU at 2.70%, and the US with rates ranging from Free to 35% ad valorem. This Harmonized System (HS) code specifically covers reciprocating piston engines, such as those found in cars, motorcycles, and other vehicles classified under Chapter 87. Importers should be aware of the significant duty rate disparities between major trading blocs. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and effective supply chain management. Customs brokers should verify the specific engine type and intended use to ensure correct classification and application of the applicable duty rate.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407310000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8407310000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 84073100 | Free | — | — |
| 8407310080 | — | — | ["No."] |
| 8407310040 | — | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 840731 cover?
This subheading covers reciprocating piston engines specifically designed for the propulsion of vehicles classified within Chapter 87 of the Harmonized System, which includes motor vehicles, tractors, and cycles. According to the World Customs Organization (WCO) Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), these are typically internal combustion engines, such as gasoline or diesel engines, with a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³, intended for use in automobiles, motorcycles, and similar transport equipment. The key criterion is their intended application for vehicle propulsion.
What falls outside HS 840731?
The following products are excluded from HS 840731: engines not intended for vehicle propulsion, such as those for industrial machinery, marine applications, or aircraft, which fall under different headings. Engines with a cylinder capacity of 250 cm³ or less, or those exceeding 50 cm³ but not designed for vehicle propulsion, are also excluded. For instance, small gasoline engines for lawnmowers (often classified under 8407.90) or diesel engines for generators (typically 8407.10 or 8408) are not covered by this specific subheading.
What are common classification mistakes for HS 840731?
A common error is misclassifying engines based solely on their type (e.g., four-stroke) without considering their intended application. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may mistakenly classify engines intended for industrial equipment or stationary power generation under this subheading if they are visually similar to vehicle engines, overlooking the crucial "for the propulsion of vehicles of Chapter 87" requirement.
How should importers classify products under HS 840731?
The correct procedure for classifying engines under HS 840731 involves a two-step process: first, confirm the engine is a reciprocating piston engine; second, verify its intended use is for the propulsion of vehicles classified in Chapter 87. Importers and customs brokers must consult technical specifications, product literature, and manufacturer declarations to ascertain this intended application. If the engine is designed for a specific vehicle model or type, this information is critical for accurate classification.
How is the duty calculated for products under HS 840731?
A 2023 Ford F-150 engine (3.5L V6 EcoBoost) declared at a customs value of $7,500 USD would attract a US duty of $187.50. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $7,500 (Customs Value) × 0.025 (MFN Duty Rate) = $187.50 (Duty Amount). This specific engine, being for vehicle propulsion, falls under HS 8407.31.90.
Which trade agreements reduce duties for HS 840731?
Several free trade agreements may reduce the applicable duty rate for HS 840731, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying engines originating from Canada or Mexico can be imported duty-free. For example, a qualifying engine from Mexico would have a preferential rate of Free. Documentation required to claim this preference typically includes a valid USMCA certification of origin. Other agreements may offer reduced rates depending on the country of origin and specific product qualifications.
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FAQ
What are the typical import duty rates for HS code 840731, covering reciprocating piston engines for vehicles?
The import duty rates for HS code 840731 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 2.5% ad valorem. However, preferential rates under trade agreements like USMCA might offer duty-free entry. The EU TARIC system and the UK Trade Tariff will list specific rates applicable within those jurisdictions. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information.
How is the import duty for HS code 840731 calculated? Can you provide an example?
The duty for HS code 840731 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of engines under HS 840731 has a customs value of $50,000 and the applicable duty rate is 2.5% ad valorem, the import duty would be calculated as: $50,000 (Customs Value) × 0.025 (Duty Rate) = $1,250. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the calculation method with the destination country's customs authority.
What are the key classification criteria for engines to be classified under HS code 840731?
The primary criterion for classifying an engine under HS code 840731 is that it must be a 'reciprocating piston engine' and specifically 'of a kind used for the propulsion of vehicles of Chapter 87'. This means the engine's design and intended application must be for motor vehicles, motorcycles, or other vehicles covered by Chapter 87 of the Harmonized System. Engines designed for other purposes, such as industrial machinery, marine propulsion, or aircraft, would be classified under different HS codes. The WCO (World Customs Organization) Explanatory Notes provide further guidance on distinguishing engines for vehicle propulsion.
What documentation is typically required when importing engines classified under HS code 840731?
When importing engines under HS code 840731, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin may be necessary, especially if claiming preferential duty rates under a trade agreement. Depending on the importing country's regulations, a declaration of conformity or emissions compliance certificate might also be required to ensure the engines meet local standards for vehicle components. Importers and customs brokers should verify specific documentation requirements with the customs authority of the destination country.
How do trade agreements, such as USMCA or EU trade deals, impact the duty rates for HS code 840731?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 840731. For example, under the United States-Mexico-Canada Agreement (USMCA), engines originating from Canada or Mexico and meeting the rules of origin may qualify for duty-free entry into the United States. Similarly, trade agreements between the European Union and partner countries can offer preferential tariff treatment. To benefit from these agreements, importers must provide proof of origin and ensure the engines meet the specific rules of origin stipulated in the respective trade agreement. Consulting the relevant trade agreement text and customs rulings is essential.