HS 870431 Other, with only spark-ignition internal combustion piston engine
Quick Answer: Motor vehicles for the transport of goods with only spark-ignition internal combustion piston engines imported under HS 870431 enter the UK at rates up to 10.00%, the EU at rates up to 22.00%, and the US at a rate of 25% under the MFN tariff. This classification specifically covers vehicles designed for carrying goods, powered by gasoline or similar engines, and excludes those with diesel or electric propulsion. Importers should be aware of potential variations within these broad rates based on specific vehicle characteristics and origin, as detailed by CustomTariffs. For accurate duty determination, consulting the full tariff schedules of the importing country is essential.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704313100 | 10.00 % | — | — |
| 8704319900 | 10.00 % | — | — |
| 8704310000 | — | — | — |
| 8704311000 | 2.00 % | — | — |
| 8704313900 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704310000 | — | — | — |
| 8704311000 | 3.50 % | — | — |
| 8704313100 | 22.00 % | — | — |
| 8704313900 | 22.00 % | — | — |
| 8704319100 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 87043101 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 programs) | — |
| 8704310140 | — | — | ["No."] |
| 8704310120 | — | — | ["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 8704.31?
Imports of Other, 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 (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% for KORUS
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 870431 cover?
This subheading covers motor vehicles for the transport of goods, specifically those with a gross vehicle weight not exceeding 5 tonnes, which are propelled by a spark-ignition internal combustion piston engine. According to the World Customs Organization's Harmonized System Nomenclature, this category includes light commercial vehicles like vans and pickup trucks designed for carrying cargo, provided their engine type and weight specifications align. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this by specifying the engine type and vehicle weight limits for accurate classification.
What falls outside HS 870431?
The following products are excluded from HS 870431: vehicles with a gross vehicle weight exceeding 5 tonnes, vehicles powered by compression-ignition internal combustion piston engines (diesel engines), electric vehicles, hybrid vehicles, and vehicles primarily designed for the transport of persons (e.g., passenger cars, SUVs). Also excluded are specialized vehicles like fire engines, ambulances, or construction vehicles that may have a similar chassis but are equipped for specific functions beyond general goods transport, and are often classified under other headings within Chapter 87.
What are common classification mistakes for HS 870431?
A common error is misinterpreting the gross vehicle weight (GVW) limit of 5 tonnes, leading to the classification of heavier trucks under this subheading. Another frequent mistake involves incorrectly identifying the engine type; vehicles with diesel engines, even if otherwise fitting the description, must be classified under HS 870432. Adherence to 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, is crucial to avoid these errors.
How should importers classify products under HS 870431?
The correct procedure for classifying vehicles under HS 870431 involves a thorough review of the vehicle's technical specifications. Importers and customs brokers must confirm the gross vehicle weight does not exceed 5 tonnes and verify that the primary propulsion system is a spark-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 relevant Explanatory Notes from the WCO are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 870431?
A 2023 Ford Transit Connect van weighing 2,200 kg (gross vehicle weight) and declared at a customs value of $20,000 USD would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 8704.31.0000 (2.5% x $20,000 = $500.00).
Which trade agreements reduce duties for HS 870431?
Several free trade agreements may reduce the applicable duty rate for HS 870431, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying vehicles originating from Canada or Mexico. For European Union member states, the EU-UK Trade and Cooperation Agreement can also lead to preferential rates, potentially Free, for goods meeting origin requirements. Documentation such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required to claim these reduced duties.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 870431?
The Most Favored Nation (MFN) duty rate for HS code 870431, which covers 'Other, with only spark-ignition internal combustion piston engine' vehicles, typically falls within a range. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.5% ad valorem. In the EU, under TARIC, the rate can be 10% ad valorem. The UK Trade Tariff often shows a rate of 10% ad valorem. Always consult the specific tariff schedule of the importing country for the most current and precise rates.
How is the import duty for HS 870431 calculated, and can you provide an example?
Import duty for HS 870431 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a vehicle classified under 870431 has a customs value of $20,000 and the MFN duty rate is 2.5%, the duty amount would be $20,000 × 0.025 = $500. Some countries may also apply specific duties based on weight or other factors, or a combination of ad valorem and specific duties. Always verify the basis of duty calculation with the relevant customs authority.
What are the key classification criteria for vehicles under HS code 870431?
HS code 870431 specifically applies to 'Other' vehicles of heading 8704 (Goods of the motor vehicles for the transport of persons or goods) that are not elsewhere specified, and are equipped with only a spark-ignition internal combustion piston engine. This means the vehicle's primary propulsion must come from an engine that uses a spark plug to ignite the fuel-air mixture. It excludes vehicles with diesel engines (which fall under 8704.2x), electric motors, or hybrid systems unless the spark-ignition engine is the sole or primary means of propulsion. The 'Other' designation means it doesn't fit more specific subheadings within 8704 based on weight or type.
What preferential duty rates are available for HS 870431 under trade agreements, and which countries benefit?
Preferential duty rates for HS 870431 vary significantly by trade agreement. For instance, the US HTS lists preferential rates such as Free (A+, AU, B, BH, CL, CO, D, E, IL, JO, MA, OM, P, PA, PE, S, SG) and 25% (KR), indicating duty-free access for vehicles originating from many partner countries, with a specific rate for South Korea. The EU's TARIC system also offers reduced or zero duties for goods originating from countries with which the EU has preferential trade agreements. Importers must ensure the goods meet the rules of origin stipulated in the relevant Free Trade Agreement (FTA) and possess the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing vehicles classified under HS 870431?
Standard documentation for importing vehicles under HS 870431 includes a commercial invoice detailing the value, description, and origin of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Depending on the importing country and the specific vehicle, additional documents may be required, such as a certificate of origin (especially if claiming preferential duty rates), import permits, safety and emissions compliance certificates (e.g., EPA or DOT compliance in the US, or relevant EU type-approval documentation), and potentially a title or registration document from the country of export. It is crucial to consult the importing country's customs authority for a comprehensive list of required documents.