HS 870710 For the vehicles of heading 8703
Quick Answer: Motor vehicle bodies for passenger cars and other vehicles principally designed for the transport of persons, imported under HS 870710, enter the UK at 4.00%, the EU at 4.50%, and the US at 2.5% (MFN) or duty-free for qualifying trade agreements. This code specifically covers the chassis and body shells of passenger vehicles, excluding those for commercial transport. Importers should be aware of potential variations in duty rates based on country of origin and specific trade pacts. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707109000 | 4.00 % | — | — |
| 8707100000 | — | — | — |
| 8707101000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707100000 | 4.50 % | — | — |
| 8707101000 | 4.50 % | — | — |
| 8707109000 | 4.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8707100020 | — | — | ["No."] |
| 87071000 | 2.5% | Free (18 programs) | — |
| 8707100040 | — | — | ["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 8707.10?
Imports of For the vehicles of heading 8703 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 870710 cover?
This subheading covers bodies for vehicles of heading 8703, which are passenger motor vehicles, including station wagons and racing cars. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes complete or incomplete vehicle bodies, chassis with bodies, and chassis frames with bodies, specifically designed for the assembly of passenger vehicles. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the structural shell and associated components intended for vehicles primarily designed for the transport of persons.
What falls outside HS 870710?
The following products are excluded from HS 870710: bodies for commercial vehicles (heading 8704), bodies for special purpose motor vehicles (heading 8705), and completely assembled vehicles of heading 8703. For instance, a truck cab, which is a body for a commercial vehicle, would be classified under heading 8704. Similarly, a bus body would not fall under this subheading. Incomplete vehicle bodies that are not specifically designed for passenger vehicles of heading 8703 are also excluded.
What are common classification mistakes for HS 870710?
A common error is misclassifying incomplete vehicle bodies or chassis that are not clearly intended for passenger vehicles of heading 8703. 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 here. Importers may also incorrectly classify parts of vehicle bodies separately if they are not considered an integral part of the complete body for the purpose of this heading.
How should importers classify products under HS 870710?
The correct procedure for classifying products under HS 870710 involves a thorough examination of the product's design and intended use, referencing the WCO HS Explanatory Notes and specific national tariff schedules like the USITC HTS or EU TARIC. Importers must determine if the body is specifically designed for vehicles of heading 8703. If the product is an incomplete body, its stage of completion and intended final application are critical for accurate classification.
How is the duty calculated for products under HS 870710?
A truck body for a light commercial vehicle weighing 1,500 kg and declared at a customs value of $10,000 USD would attract a US duty of $0.00 if classified under a different heading, but if it were a passenger vehicle body and subject to the MFN rate of 25% ad valorem, the duty would be $2,500.00 (25% × $10,000). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, assuming no preferential agreements apply.
Which trade agreements reduce duties for HS 870710?
Several free trade agreements may reduce the applicable duty rate for HS 870710, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for eligible originating goods from Canada and Mexico. To claim preference under USMCA, a self-certified origin statement is typically required. For goods originating from countries with a GSP status, a GSP Form A may be necessary to claim preferential rates, often resulting in a reduced duty percentage or Free entry.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 870710 (Bodies for vehicles of heading 8703)?
Import duty rates for HS code 870710 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 4.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, goods from Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may benefit from lower or free rates. The EU's TARIC system and the UK's Trade Tariff also list specific rates, which can include ad valorem duties, specific duties, or be free for certain trading partners. Always consult the specific tariff schedule of the importing country for the precise rate applicable to your shipment.
How is the duty calculated for HS code 870710, and can you provide an example?
The duty for HS code 870710 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.00% and you are importing a vehicle body with a customs value of $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400 USD. In some cases, duties might be calculated based on a combination of value and quantity (e.g., per unit), or specific duties might apply. It is crucial to confirm the basis of duty calculation in the importing country's tariff schedule.
What are the key classification criteria for HS code 870710?
HS code 870710 specifically covers 'Bodies for vehicles of heading 8703'. Heading 8703 covers 'Motor vehicles for the transport of persons, including station wagons and racing cars.' Therefore, classification under 870710 requires the imported item to be the complete or substantially complete body of a passenger motor vehicle, designed to be assembled with other components (engine, chassis, drivetrain, etc.) to form a vehicle of heading 8703. It excludes chassis with engines already fitted, or incomplete bodies not yet possessing the essential characteristics of a vehicle body.
Which common trade agreements offer preferential duty rates for HS code 870710?
Several trade agreements can provide preferential duty rates for HS code 870710. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which can impact rates for vehicles and parts. The EU has its network of Free Trade Agreements (FTAs) with countries like South Korea, Canada, and Japan, which may offer reduced or zero duties. The UK also has its own set of FTAs post-Brexit. The provided sample rates indicate potential benefits from agreements with countries such as Australia (AU), Canada (CA), South Korea (KR), and others listed (e.g., CL, CO, IL, MA, SG). Importers should verify the specific origin of their goods and the relevant trade agreement to claim preferential treatment.
What documentation is typically required for importing goods classified under HS code 870710?
Standard import documentation for HS code 870710 generally includes a commercial invoice detailing the value, quantity, and description of the vehicle bodies; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the importing country and the origin of the goods, a declaration of conformity to safety or environmental standards might be required. If claiming preferential duty rates under a trade agreement, a specific certificate of origin or declaration compliant with that agreement's rules of origin is mandatory. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to facilitate smooth customs clearance.