HS 870460 Other with only electric motor for propulsion
Quick Answer: Vehicles with only an electric motor for propulsion, classified under HS code 870460, enter the UK at 10.00%, the EU at 10.00%, and the US at a general rate of 25% with various preferential rates available. This classification specifically covers motor vehicles designed for the transport of goods, where the sole means of propulsion is an electric motor. Importers should be aware of potential variations in preferential duty rates, particularly for shipments to the United States, which can significantly impact landed costs. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704600000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704600000 | 10.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8704600000 | 25% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,MA,OM,P,PA,PE,S,SG)25% (1 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 8704.60?
Imports of Other 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 (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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 870460 cover?
This subheading covers "Other" vehicles for the transport of persons or goods, specifically those propelled exclusively by an electric motor, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes electric vehicles not specified in preceding subheadings of 8704, such as electric vans, electric trucks, and electric chassis designed for the transport of goods. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on vehicles where the sole means of propulsion is an electric motor, excluding hybrid vehicles or those with auxiliary internal combustion engines.
What falls outside HS 870460?
The following products are excluded from HS 870460: vehicles with internal combustion engines, hybrid vehicles that utilize both electric motors and internal combustion engines for propulsion, and vehicles propelled by other means such as fuel cells or steam. For instance, electric bicycles or scooters with pedals are typically classified under heading 8711, while electric passenger cars fall under heading 8703. Vehicles designed for the transport of more than 10 persons are classified under heading 8702.
What are common classification mistakes for HS 870460?
A common error is misclassifying hybrid vehicles as solely electric, or vice versa, failing to adhere to the primary propulsion method. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified as if they consisted of the component which gives them their essential character. Importers may also incorrectly classify vehicles with auxiliary electric motors for functions other than propulsion, such as power steering or braking, under this code.
How should importers classify products under HS 870460?
The correct procedure for classifying vehicles under HS 870460 involves a thorough examination of the vehicle's propulsion system. Importers and customs brokers must verify that the sole means of propulsion is an electric motor, consulting technical specifications and manufacturer declarations. Cross-referencing with official tariff databases like the USITC HTS or the EU TARIC is crucial. If the vehicle is a hybrid or has alternative propulsion, it must be classified accordingly under a different subheading or heading.
How is the duty calculated for products under HS 870460?
A fully electric delivery van weighing 2,500 kg and declared at a customs value of $45,000 USD would attract a US duty of $1,125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value: 5% of $45,000 = $2,250.00. This calculation is based on the ad valorem duty rate published in the USITC Harmonized Tariff Schedule for vehicles of this type.
Which trade agreements reduce duties for HS 870460?
Several free trade agreements may reduce the applicable duty rate for HS 870460, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying vehicles originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870460, covering electric vehicles with only an electric motor for propulsion?
The Most Favored Nation (MFN) duty rate for HS code 870460 is generally 25%. However, preferential duty rates are available under various trade agreements. For example, under agreements with Australia (AU), Canada (CA), the European Union (EU), Mexico (MX), and Singapore (SG), the duty rate can be Free or significantly reduced. Importers should always verify the specific preferential rate applicable to their country of origin and the relevant trade agreement. For instance, the United States International Trade Commission (USITC) provides detailed tariff information, and the EU's TARIC database or the UK's Trade Tariff tool offer comprehensive rate schedules for those regions.
How is the import duty for HS code 870460 calculated, and can you provide an example?
The duty calculation for HS code 870460 typically involves an ad valorem rate, meaning a percentage of the item's value. For example, if the MFN duty rate is 25% and the declared customs value of an electric vehicle classified under 870460 is $30,000, the duty would be calculated as: $30,000 (Customs Value) × 0.25 (Duty Rate) = $7,500 (Import Duty). It is crucial to use the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of importation.
What specific criteria must a vehicle meet to be classified under HS code 870460?
HS code 870460 specifically covers 'Other vehicles with only an electric motor for propulsion.' This means the vehicle must be designed for the transport of goods (as per the broader heading 8704) and its sole means of propulsion must be an electric motor. Vehicles that use internal combustion engines, hybrid systems (combining electric and combustion), or have auxiliary power sources beyond electric propulsion would not be classified here. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the interpretation of 'only electric motor for propulsion'.
What documentation is typically required when importing goods classified under HS code 870460?
When importing vehicles under HS code 870460, standard import documentation is required, which may include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country's regulations and the vehicle's specifications, additional documents might be necessary. These could include proof of compliance with safety and environmental standards (e.g., EPA or NHTSA compliance in the US), manufacturer's certificates, and potentially specific import permits. Customs brokers play a vital role in ensuring all required documentation is accurate and complete to avoid delays.
Which major trade agreements offer preferential duty rates for HS code 870460, and how can importers verify these rates?
Several trade agreements provide preferential duty rates for HS code 870460. For instance, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or free duties for goods originating from Canada or Mexico. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide, and the UK has its own set of trade agreements post-Brexit. Importers can verify these rates by consulting the official tariff schedule of the importing country. The USITC's Harmonized Tariff Schedule (HTS) provides duty rates and preferential treatment notes for the US. Similarly, the EU's TARIC database and the UK's Trade Tariff are authoritative sources for checking preferential rates applicable to imports into these regions. Always ensure the goods meet the rules of origin stipulated in the respective trade agreement.