HS 870370 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
Quick Answer: Vehicles with both diesel/semi-diesel engines and electric motors for propulsion, rechargeable from an external power source, imported under HS 870370 enter the UK at 10.00%, the EU at 10.00%, and the US at rates ranging from Free to 10.00% depending on origin. This classification specifically covers plug-in hybrid electric vehicles (PHEVs) that utilize both internal combustion and electric power for locomotion and can be externally charged. Importers should verify specific origin-based duty rates for the US market, as preferential trade agreements can significantly impact the final duty. CustomTariffs aggregates this data, highlighting the importance of precise classification and origin for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703700000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703700000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703700010 | — | — | ["No."] |
| 8703700050 | — | — | ["No."] |
| 8703700065 | — | — | ["No."] |
| 8703700090 | — | — | ["No."] |
| 87037000 | 2.5% | Free (18 programs) | — |
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 8703.70?
Imports of Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 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 870370 cover?
This subheading covers "plug-in hybrid electric vehicles" (PHEVs) that are equipped with both a compression-ignition internal combustion piston engine (typically a diesel engine) and an electric motor for propulsion, and crucially, are capable of being recharged by connecting to an external source of electric power. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these vehicles are specifically designed to utilize both power sources and benefit from external charging for their electric motor.
What falls outside HS 870370?
The following products are excluded from HS 870370: vehicles that are solely powered by an internal combustion engine (even if diesel), vehicles that are solely powered by an electric motor without an internal combustion engine, and hybrid vehicles that cannot be plugged into an external power source for recharging their electric batteries. For instance, a standard diesel car or a battery-electric vehicle (BEV) that relies solely on regenerative braking for charging would not be classified here. Similarly, a hybrid vehicle with an internal combustion engine and an electric motor that only charges its battery through the engine or regenerative braking falls under a different classification, typically within heading 8703.
What are common classification mistakes for HS 870370?
A common error is misinterpreting the "capable of being charged by plugging to external source of electric power" criterion. Importers may mistakenly classify a vehicle under 870370 if it has both an internal combustion engine and an electric motor but lacks the specific charging port and onboard systems to accept external electrical input for battery replenishment. This is a critical distinction, as per General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 870370?
The correct procedure for classifying vehicles under HS 870370 involves a thorough review of the vehicle's technical specifications. Importers and customs brokers must verify that the vehicle is equipped with both a compression-ignition internal combustion engine and an electric motor for propulsion. Crucially, they must confirm the presence of an external charging capability, often indicated by a charging port and associated onboard charging systems. Consulting the manufacturer's specifications and the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is essential for accurate classification.
How is the duty calculated for products under HS 870370?
A 2023 Audi Q5 TFSI e Plug-in Hybrid SUV, declared at a customs value of $50,000 USD, would attract a US duty of $1,250 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule for subheading 8703.70.00. The calculation is: $50,000 (Declared Value) × 0.025 (MFN Duty Rate) = $1,250 (Duty Amount). This rate applies to vehicles meeting the specific criteria of HS 870370 imported into the United States from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 870370?
Several free trade agreements may reduce the applicable duty rate for HS 870370, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying vehicles originating from Canada or Mexico. Additionally, the EU-UK Trade and Cooperation Agreement can provide for a Free duty rate for eligible vehicles originating from the EU or the UK. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK 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 870370?
For HS code 870370, which covers plug-in hybrid electric vehicles (PHEVs) with both a compression-ignition engine and an electric motor, the Most Favored Nation (MFN) duty rate in the United States is 2.5%. However, preferential duty rates apply under various trade agreements. For example, under the USMCA, vehicles originating from Canada or Mexico may be eligible for Free (0%) duty. It is crucial to consult the latest USITC Harmonized Tariff Schedule for specific rates applicable to the country of origin.
How is the import duty for a vehicle classified under HS 870370 calculated?
The duty 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 HS 870370 has a customs value of $30,000 and the applicable duty rate is 2.5% (US MFN rate), the import duty would be $30,000 × 0.025 = $750. Always ensure the customs value is accurately determined according to CBP regulations.
What are the key classification criteria for a vehicle to fall under HS 870370?
To be classified under HS 870370, a vehicle must meet specific criteria: 1) It must be a vehicle for the transport of persons. 2) It must be equipped with both a compression-ignition internal combustion piston engine (diesel or semi-diesel) AND an electric motor for propulsion. 3) It must be capable of being charged by plugging into an external source of electric power. Vehicles that do not meet all these conditions, such as full electric vehicles or traditional hybrids not capable of external charging, would be classified elsewhere.
Which trade agreements commonly offer preferential duty rates for HS 870370?
Several trade agreements can provide preferential duty rates for vehicles classified under HS 870370. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often grants Free (0%) duty for qualifying vehicles originating from Canada or Mexico. Other agreements, such as those with Australia (AU), Chile (CL), or South Korea (KR), may also offer reduced or Free duty rates, depending on the specific rules of origin and the importing country's tariff schedule. Importers must verify eligibility and provide necessary proof of origin.
What documentation is typically required when importing vehicles under HS 870370?
When importing vehicles under HS 870370, standard import documentation is required, including a commercial invoice, bill of lading, and packing list. Additionally, specific documentation related to vehicle compliance and origin is crucial. This may include a Manufacturer's Certificate of Origin (MCO) or Statement of Origin, proof of compliance with U.S. safety standards (e.g., EPA and DOT certifications), and potentially documentation to support preferential duty claims under trade agreements (e.g., a Certificate of Origin for USMCA). Customs brokers play a vital role in ensuring all necessary paperwork is accurate and submitted to U.S. Customs and Border Protection (CBP).