HS 870331 Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
Quick Answer: Vehicles with only compression-ignition internal combustion piston engines (diesel or semi-diesel) imported under HS 870331 enter the UK at 10.00%, the EU at 10.00%, and the US at 2.5% (MFN), with preferential rates available for certain trading partners. This classification specifically covers passenger vehicles and other motor vehicles designed primarily for the transport of persons, powered exclusively by diesel or semi-diesel engines. Importers should be aware of potential variations in duty rates based on specific trade agreements and the exact specifications of the vehicle. CustomTariffs aggregates this data, highlighting the importance of verifying the applicable duty for each import transaction.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703310000 | — | — | — |
| 8703319000 | 10.00 % | — | — |
| 8703311000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703310000 | 10.00 % | — | — |
| 8703311000 | 10.00 % | — | — |
| 8703319000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703310100 | 2.5% | Free (18 programs) | ["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 8703.31?
Imports of Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 870331 cover?
This subheading covers motor vehicles designed for the transport of persons, with only a compression-ignition internal combustion piston engine (diesel or semi-diesel). According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes passenger cars, station wagons, and similar vehicles, provided their primary function is the transport of people and they are propelled exclusively by a diesel or semi-diesel engine. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, generally excluding vehicles primarily designed for the transport of goods or more than 10 persons.
What falls outside HS 870331?
The following products are excluded from HS 870331: vehicles with spark-ignition internal combustion engines (petrol/gasoline), electric vehicles, hybrid vehicles, and vehicles powered by other means. Also excluded are vehicles primarily designed for the transport of goods, such as light commercial vehicles (LCVs) or trucks, even if they have a diesel engine. For instance, a diesel-powered pickup truck with an open cargo bed would typically be classified under HS heading 8704, not 8703. Vehicles designed to carry more than 10 persons, including the driver, are also excluded and fall under HS heading 8702.
What are common classification mistakes for HS 870331?
A common error is misclassifying vehicles that have a dual-purpose design, such as those that can carry both passengers and a significant amount of cargo. General Interpretative Rule (GIR) 3(b) states that mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a diesel-powered van with rear seats as a passenger vehicle under 870331 when its essential character is that of a goods-carrying vehicle under 8704.
How should importers classify products under HS 870331?
The correct procedure for classifying vehicles under HS 870331 involves a thorough examination of the vehicle's design and intended use. Importers and customs brokers must verify that the vehicle is designed for the transport of persons, has a seating capacity of 10 or fewer (including the driver), and is exclusively powered by a compression-ignition internal combustion piston engine. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 870331?
A 2023 Volkswagen Tiguan 2.0 TDI, declared at a customs value of $25,000 USD, would attract a US Most Favored Nation (MFN) duty of $1,750. This is calculated using the ad valorem rate of 7.0% published in the USITC Harmonized Tariff Schedule (HTS) for vehicles of this type. The calculation is: 7.0% × $25,000 = $1,750. It is important to note that specific vehicle weights or engine displacements might also influence duty calculations in some jurisdictions or for specific trade agreements.
Which trade agreements reduce duties for HS 870331?
Several free trade agreements may reduce the applicable duty rate for HS 870331, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, vehicles originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the rules of origin. For example, a diesel passenger vehicle manufactured in Mexico and meeting the USMCA's regional value content requirements would be eligible for 0% duty. The required documentation typically includes a self-certified origin statement on the commercial invoice or a separate declaration.
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FAQ
What are the typical import duty rates for HS code 870331, specifically for vehicles with compression-ignition engines?
The Most Favored Nation (MFN) duty rate for HS code 870331, which covers 'Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)', is generally 10.00% ad valorem in many jurisdictions. However, preferential rates can significantly reduce or eliminate these duties. For example, under certain trade agreements, countries like Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may benefit from Free or substantially reduced rates (e.g., 2.5%). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements. Sources like the USITC Harmonized Tariff Schedule, EU TARIC database, or the UK Trade Tariff provide detailed rate information.
How is the import duty for HS 870331 calculated, and can you provide an example?
The import duty for HS code 870331 is typically calculated on an ad valorem basis, meaning it's a percentage of the value of the imported goods. The value used is usually the customs value, which includes the cost of the goods, insurance, and freight (CIF) to the port of entry. For instance, if a diesel vehicle classified under 870331 has a customs value of $30,000 and the applicable MFN duty rate is 10.00%, the import duty would be calculated as: $30,000 (Customs Value) × 10.00% (Duty Rate) = $3,000. In some cases, specific duties (per unit) might also apply, or a combination of ad valorem and specific duties. Always confirm the exact duty calculation method with the importing country's customs authority.
What are the key classification criteria to ensure a vehicle falls under HS code 870331?
To be classified under HS code 870331, a vehicle must meet specific criteria. Primarily, it must be a 'vehicle' designed for the transport of persons. Crucially, its sole means of propulsion must be a compression-ignition internal combustion piston engine, commonly known as a diesel or semi-diesel engine. This distinguishes it from vehicles powered by spark-ignition engines (petrol/gasoline), electric motors, or hybrid systems. The World Customs Organization (WCO) Explanatory Notes for Chapter 87 provide further guidance on the definition and scope of vehicles, ensuring accurate classification. Importers should ensure their commercial invoices and technical specifications clearly state the engine type.
What documentation is typically required for importing vehicles under HS code 870331?
Importing vehicles under HS code 870331 requires comprehensive documentation to facilitate customs clearance and ensure compliance. Essential documents usually include a commercial invoice detailing the value, description, and origin of the vehicle; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to claim preferential duty rates if applicable. Additionally, depending on the importing country's regulations, importers may need to provide proof of compliance with safety and environmental standards (e.g., EPA certificates in the US, Type Approval in the EU), vehicle registration documents, and potentially a declaration of conformity. Customs brokers play a vital role in ensuring all required paperwork is accurate and submitted on time.
Which common trade agreements offer preferential duty rates for HS 870331, and how can importers leverage them?
Several trade agreements can offer preferential duty rates for vehicles classified under HS 870331. For instance, the United States-Mexico-Canada Agreement (USMCA) may provide reduced or zero duties for vehicles originating from Canada or Mexico. The EU's trade agreements with countries like South Korea or Japan can also impact duties. To leverage these agreements, importers must ensure the vehicles meet the specific rules of origin stipulated in the respective trade agreement. This typically involves obtaining a Certificate of Origin from the exporter that validates the goods' preferential origin. Importers and customs brokers should meticulously review the terms of relevant trade agreements and ensure all compliance requirements are met to benefit from lower duty rates.