HS 870321 Other vehicles, with only spark-ignition internal combustion piston engine
Quick Answer: Vehicles with only spark-ignition internal combustion piston engines imported under HS 870321 enter the UK and EU at 10.00% ad valorem, and the US at 2.5% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers automobiles designed for the transport of persons, excluding those with electric or hybrid propulsion. Importers should be aware of potential variations in duty rates based on specific country of origin agreements, particularly in the US where certain trade partners benefit from duty-free entry. CustomTariffs aggregates this information, highlighting the importance of verifying specific tariff lines for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703219000 | 10.00 % | — | — |
| 8703210000 | — | — | — |
| 8703211000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703210000 | 10.00 % | — | — |
| 8703211000 | 10.00 % | — | — |
| 8703219000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87032101 | 2.5% | Free (18 programs) | — |
| 8703210110 | — | — | ["No."] |
| 8703210130 | — | — | ["No."] |
| 8703210150 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 8703.21?
Imports of Other vehicles, with only spark-ignition internal combustion piston engine may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 870321 cover?
This subheading covers motor vehicles designed for the transport of persons, specifically those equipped with only a spark-ignition internal combustion piston engine. According to the World Customs Organization's Harmonized System Nomenclature, this category includes passenger cars, jeeps, and similar vehicles where the primary motive power is derived from a gasoline or other spark-ignition engine, and no other type of engine (like diesel or electric) is present. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these as vehicles with a cylinder capacity not exceeding 1,500 cubic centimeters.
What falls outside HS 870321?
The following products are excluded from HS 870321: vehicles with engines other than spark-ignition internal combustion piston engines, such as diesel engines (classified under 870322-870324), electric motors, or hybrid systems. Also excluded are vehicles primarily designed for the transport of goods (classified under Chapter 8704), motorcycles (Chapter 8711), and specialized vehicles like ambulances or police cars if they possess specific equipment that alters their primary classification. For instance, a vehicle with a cylinder capacity exceeding 1,500 cc would fall under a different subheading within 8703.
What are common classification mistakes for HS 870321?
A common error is misinterpreting the engine type or cylinder capacity. Importers may mistakenly classify vehicles with diesel engines or those exceeding the 1,500 cc cylinder capacity limit under this subheading, failing to adhere to the specific criteria outlined in Chapter 8703. Additionally, confusion can arise with vehicles that have auxiliary power sources; if the primary motive power is solely from a spark-ignition engine, it fits, but if other engine types are present, General Rule of Interpretation (GRI) 3 may apply, leading to a different classification. Incorrectly assessing the primary use (passenger vs. goods transport) also leads to misclassification.
How should importers classify products under HS 870321?
The correct procedure for classifying vehicles under HS 870321 involves a thorough examination of the vehicle's specifications. Importers and customs brokers must verify the engine type, confirming it is exclusively a spark-ignition internal combustion piston engine. Crucially, they must ascertain the engine's cylinder capacity; for this subheading, it must not exceed 1,500 cubic centimeters. Reviewing the manufacturer's specifications and the vehicle's technical documentation is essential. Consulting official tariff databases like the USITC HTS or EU TARIC for specific country notes and interpretations is also a critical step.
How is the duty calculated for products under HS 870321?
A 2023 Honda Civic LX sedan, with a 2.0L (1,996 cc) engine, declared at a customs value of $20,000 USD, would not fall under 870321 due to its cylinder capacity exceeding 1,500 cc. However, a hypothetical 2023 Honda Fit with a 1.5L (1,498 cc) engine, declared at $18,000 USD, would be classified under a related subheading. Assuming a 2.5% MFN duty rate for a vehicle of this type in the US, the duty would be $450.00 ($18,000 × 0.025). This calculation is based on the ad valorem rate found in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 870321?
Several free trade agreements may reduce the applicable duty rate for HS 870321, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, vehicles originating from Mexico or Canada may be eligible for a duty rate of Free, provided they meet the Rules of Origin. For goods originating from the European Union, the EU-US Trade Agreement (though not fully ratified for all goods) or bilateral agreements could offer preferential rates, often Free, contingent on origin. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 8703.21?
HS code 8703.21, which covers 'Motor vehicles for the transport of persons... with spark-ignition internal combustion piston engine... of a cylinder capacity not exceeding 1,500 cc', faces varied duty rates depending on the importing country. For example, the U.S. Most Favored Nation (MFN) rate is 2.5% ad valorem. The EU's TARIC system may show different rates based on origin, and the UK Trade Tariff also provides specific rates. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty.
How is the duty calculated for HS 8703.21, and can you provide an example?
The duty for HS 8703.21 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the vehicle. For instance, if a vehicle classified under 8703.21 has a customs value of $20,000 and the applicable duty rate is 2.5%, the import duty would be $20,000 \times 0.025 = $500. Some countries may also apply specific duties based on engine size or other factors, in addition to or instead of ad valorem duties. Always verify the calculation method with the destination country's customs authority.
What are the key classification criteria for HS code 8703.21?
The primary criteria for classifying a vehicle under HS 8703.21 are: 1) It must be a motor vehicle designed for the transport of persons. 2) It must be powered by a spark-ignition internal combustion piston engine. 3) The engine's cylinder capacity must not exceed 1,500 cubic centimeters (cc). Vehicles that meet these criteria but have different engine types (e.g., diesel, electric) or are designed for other purposes (e.g., goods transport) would be classified under different HS codes.
Which trade agreements commonly offer preferential duty rates for HS 8703.21?
Preferential duty rates for HS 8703.21 are often available under various Free Trade Agreements (FTAs). For example, under the USMCA (United States-Mexico-Canada Agreement), vehicles originating from Canada or Mexico may benefit from reduced or zero duties, provided they meet the rules of origin. Similarly, agreements like the EU's with certain partner countries, or the UK's trade deals, can grant preferential treatment. Importers must ensure the vehicle meets the specific rules of origin for the relevant FTA to claim these benefits. The provided sample rates indicate potential free trade access from countries like Australia (AU), Canada (CA), Mexico (MX), and others under specific agreements.
What documentation is typically required for importing vehicles under HS 8703.21?
Importing vehicles under HS 8703.21 generally requires comprehensive documentation. This typically includes a Bill of Lading or Air Waybill, a commercial invoice detailing the vehicle's value, origin, and specifications, and a packing list. Crucially, a Certificate of Origin is often mandatory to claim preferential duty rates under trade agreements. Additionally, depending on the destination country, importers may need to provide proof of compliance with safety and environmental standards (e.g., EPA compliance in the US, EU type-approval), and potentially a customs bond. It is essential to verify the exact documentation requirements with the customs authority of the importing country.