HS 870380 Other vehicles, with only electric motor for propulsion
Quick Answer: Electric vehicles with only an electric motor for propulsion, classified under HS code 870380, enter the UK and EU at a standard 10.00% ad valorem duty rate. In the United States, the Most Favored Nation (MFN) rate is 2.5% ad valorem, with certain trade agreements providing duty-free entry. This classification applies to passenger vehicles and other motor vehicles designed primarily for the transport of persons, powered solely by electric motors. Importers should verify specific country-of-origin requirements and any applicable trade agreements, as these can significantly impact landed costs. CustomTariffs aggregates this duty information for global trade planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703809000 | 10.00 % | — | — |
| 8703800000 | — | — | — |
| 8703801000 | 10.00 % | — | — |
| 8703801010 | 10.00 % | — | — |
| 8703801090 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703800000 | 10.00 % | — | — |
| 8703801000 | 10.00 % | — | — |
| 8703801010 | 10.00 % | — | — |
| 8703801090 | 10.00 % | — | — |
| 8703809000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8703800020 | — | — | ["No."] |
| 8703800060 | — | — | ["No."] |
| 87038000 | 2.5% | Free (18 programs) | — |
| 8703800045 | — | — | ["No."] |
| 8703800080 | — | — | ["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 8703.80?
Imports of Other vehicles, with only electric motor for propulsion 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 870380 cover?
This subheading covers vehicles specifically designed for the transport of persons, with only an electric motor for propulsion, and not designed for off-road use. According to the World Customs Organization's Harmonized System Nomenclature, this includes electric cars, electric vans, and electric motorcycles that meet the criteria of heading 8703. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed interpretations, confirming that vehicles solely powered by electric motors, such as battery electric vehicles (BEVs), fall under this classification when they are not specifically excluded by other provisions within heading 8703.
What falls outside HS 870380?
The following products are excluded from HS 870380: vehicles with internal combustion engines, hybrid vehicles, vehicles designed for off-road use, electric bicycles with pedal assistance that do not meet motor vehicle standards, and electric scooters or personal mobility devices not designed for carrying passengers on roads. For instance, electric scooters intended for personal mobility and not classified as motor vehicles under national regulations, or electric wheelchairs, are typically classified under different headings, such as 8711 or 8713 respectively, based on their specific design and function.
What are common classification mistakes for HS 870380?
A common error is misclassifying hybrid vehicles or vehicles with auxiliary combustion engines as solely electric. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, classification is determined by the essential character of the good. Importers may also incorrectly classify electric vehicles designed for off-road use, such as electric ATVs, under 870380 when they should be classified under heading 8703.90, which covers other vehicles for off-road use, or under specific headings for specialized vehicles.
How should importers classify products under HS 870380?
The correct procedure for classifying vehicles under HS 870380 involves a thorough examination of the vehicle's propulsion system and intended use. Importers and customs brokers must verify that the vehicle is exclusively powered by an electric motor and is designed for the transport of persons on public roads, aligning with the definitions in the WCO HS Nomenclature and national tariff schedules like the USITC HTS or EU TARIC. Reviewing technical specifications, manufacturer declarations, and consulting official tariff databases are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 870380?
A Tesla Model 3 electric sedan, with a declared customs value of $45,000 USD, would attract a US duty of $1,125. 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 8703.80.10. The calculation is: $45,000 (Customs Value) × 0.025 (MFN Duty Rate) = $1,125 (Duty Amount).
Which trade agreements reduce duties for HS 870380?
Several free trade agreements may reduce the applicable duty rate for HS 870380, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying vehicles originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible electric vehicles from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870380 (Other vehicles, with only electric motor for propulsion)?
The Most Favored Nation (MFN) duty rate for HS code 870380 is generally 2.5% ad valorem in the United States. However, preferential duty rates can significantly reduce or eliminate this. 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 (HTS) for the most accurate and up-to-date rates based on the country of origin and any applicable trade agreements. Importers should always verify the specific rate applicable to their shipment.
How is the import duty for HS 870380 calculated, and can you provide an example?
The duty for HS code 870380 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the imported vehicle. For instance, if a vehicle classified under 870380 has a declared customs value of $30,000 and the applicable MFN duty rate is 2.5%, the duty amount would be calculated as: $30,000 (Value) × 0.025 (Duty Rate) = $750. This calculated amount is the duty payable. It's important to note that other fees, such as merchandise processing fees (MPF) or specific excise taxes, may also apply.
What criteria differentiate vehicles under HS 870380 from other vehicle classifications?
HS code 870380 specifically covers 'Other vehicles, with only electric motor for propulsion.' This means the vehicle's sole means of propulsion is an electric motor. It excludes vehicles with internal combustion engines (even if they also have an electric motor, like some hybrids), or vehicles designed for use on railway tracks. Key classification criteria include the type of motor (exclusively electric) and its intended use as a self-propelled vehicle for transporting persons or goods on land. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on distinguishing between various vehicle types.
What documentation is typically required when importing vehicles under HS code 870380?
When importing vehicles under HS code 870380, standard customs documentation is required, which typically includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, specific to vehicles, importers must provide a Vehicle Import Form (e.g., EPA Form 3520-1 for emissions compliance in the US), a Manufacturer's Certificate of Origin, and potentially proof of compliance with safety standards (e.g., NHTSA compliance in the US). Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to avoid delays or penalties.
Which major trade agreements offer preferential duty rates for HS code 870380, and what are the implications for importers?
Several trade agreements can provide preferential duty rates for vehicles classified under HS 870380. For example, the United States has agreements with countries like Australia (AU), Canada and Mexico (USMCA), South Korea (KR), and others that may offer Free (0%) duty or significantly reduced rates for qualifying originating vehicles. The European Union's TARIC system also details preferential rates under agreements with various trading partners. Importers must obtain a valid Certificate of Origin from the exporter to claim preferential treatment. This requires careful verification of the vehicle's origin and adherence to the specific rules of origin stipulated in each trade agreement. Consulting the relevant tariff schedule (e.g., USITC HTS, UK Trade Tariff, EU TARIC) is essential for identifying applicable preferences.