8703 31 90: Diesel cars up to 1500 cc: Of a cylinder capacity not exceeding 1500 cm3: used
Diesel cars up to 1500 cc
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars:
Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
8703 31 Of a cylinder capacity not exceeding 1500 cm3:
8703 31 90 Used
What you pay
Importing into EU
Customs duty10% standard rate depends on the country of origin
Import controlRestriction on entry into free circulation
Applies to goods from
Iraq, Syria
Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control on restricted goods and technologies
Applies to goods from
Libya
Legal act
Regulation 0044/16
Documents
Y920 Goods other than those described in the footnotes linked to the measure
Import controlImport control on restricted goods and technologies
Applies to goods from
Russia
In force
until 31 July 2027
Legal act
Decision 0512/14
Documents
Y920 Goods other than those described in the footnotes linked to the measure
Import controlImport control of fluorinated greenhouse gases
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
Import controlImport control on ozone-depleting substances
Applies to goods from
all countries
Legal act
Regulation 0590/24
Documents
L100 Import licence " controlled substances" (ozone), issued by the Commission
Y792 Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
Y791 Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
Y789 Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
Y790 Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
Y797 Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590
Y798 Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
Y799 Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
Import controlImport control on luxury goods
Applies to goods from
North Korea
Legal act
Regulation 2062/17
Documents
Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Import controlImport control - Waste
Applies to goods from
all countries
Legal act
Regulation 1157/24
Documents
C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
Y729 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 6)
Y731 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 8)
L149 Import authorisation by virtue of article 1ra paragraph 5 of Council Regulation (EU) 765/2006
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y182 Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import control
Applies to goods from
Russia
In force
until 31 December 2027
Legal act
Regulation 0833/14
Documents
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
Y877 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ac)
Y875 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3ab)
Export measures 20
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export prohibitionSanctions regime: North Korea
North Korea
Regulation 0285/18
28 February 2018
Restriction on exportSanctions regime: Iraq
All third countries
Regulation 1210/03
1 January 2007
Export authorizationSanctions regime: Syria
All third countries
Regulation 1332/13
15 December 2013
Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma
Myanmar (Burma)
Regulation 0401/13
1 July 2023
Export control on restricted goods and technologiesSanctions regime: Russia
Russia
Decision 0512/14
1 August 2014 – 31 July 2027
Export control on restricted goods and technologiesSanctions regime: Iran (human rights)
Iran
Regulation 0264/12
9 February 2016
Export control on restricted goods and technologiesSanctions regime: South Sudan
South Sudan
Regulation 0735/15
9 May 2015
Export control on restricted goods and technologiesSanctions regime: Sudan
Sudan
Regulation 0747/14
11 July 2014
Export control on restricted goods and technologiesSanctions regime: Zimbabwe
Zimbabwe
Regulation 0284/17
19 February 2017
Export control on restricted goods and technologiesSanctions regime: Libya
Libya
Regulation 0044/16
20 January 2016
Export control on restricted goods and technologiesSanctions regime: Belarus
Belarus
Regulation 0765/06
25 June 2021
Export control on restricted goods and technologiesSanctions regime: Venezuela
Venezuela
Regulation 2063/17
22 April 2021
Export control on luxury goodsSanctions regime: North Korea
North Korea
Regulation 2062/17
28 June 2018
Export controlSanctions regime: Central African Republic
Central African Republic
Decision 0798/13
8 April 2020
Export controlSanctions regime: Haiti
Haiti
Regulation 2309/22
26 March 2025
Export controlSanctions regime: Libya
Libya
Regulation 0813/25
29 April 2025
Export control on ozone-depleting substances
All third countries
Regulation 0590/24
11 March 2024
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
Export control - Waste
All third countries
Regulation 1157/24
21 May 2026
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
31 January 2025
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
10%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
8703 · Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
This heading includes ‘multipurpose vehicles’, such as motor vehicles which can transport both persons and goods:
1. Of the pick-up type:
This type of vehicle usually has more than one row of seats and is formed by two separate areas, namely a closed cabin for the transport of persons and an open or covered area for the transport of goods.
However, such vehicles are to be classified in heading 8704, if the maximum inner length at the floor of the area for the transport of the goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles.
2. Of the van-type:
The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Note to heading 8703.
However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for the transport of the goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles.
Van-type vehicles with one row of seats, and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704.
8703 31 10 to 8703 33 90 · Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel)
These subheadings include ‘station wagons’ and ‘multipurpose vehicles’ referred to in the HS Explanatory Note to heading 8703, third and fourth paragraphs.
General notes to the chapter
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
General
1. Throughout Chapter 87 of the Combined Nomenclature, ‘new vehicles’ means:
(a) vehicles which have not been permanently registered for more than 6 months, regardless of the number of km they have been driven, or
(b) vehicles which have not been driven for more than 6 000 kilometres, regardless of the time they have been permanently registered.
Temporary registration of the vehicles for the purpose of transport to the place where they will be permanently registered is not considered as permanent registration.
2. Throughout Chapter 87 of the Combined Nomenclature, ‘used vehicles’ means vehicles which do not fulfil the definition of ‘new’ vehicles under point 1.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Used
10%
p/st
2025
unchanged
10%
p/st
2024
unchanged
10%
p/st
2023
unchanged
10%
p/st
2022
unchanged
10%
p/st
2021
unchanged
10%
p/st
2020
unchanged
10%
p/st
2019
Used
10%
p/st
In the EU Combined Nomenclature, 8703 31 90 is one of 2 lines under subheading 8703.31, of a cylinder capacity not exceeding 1500 cm3.
The third-country duty is 10%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 10%; 139 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported diesel cars up to 1500 cc (HS 8703.31) worth €275.2m (down 52% on the year before), at an average of €9.47 per kg; Türkiye supplied 80%, followed by United Kingdom.
For the same subheading, the UK duty is 10%, the Türkiye duty is 10%, the US duty is 2.5%, the Canada duty is 6.1%, the Mexico duty is 20%–50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 17.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.
EU member states imported goods of subheading 8703.31 worth US$6bn in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 3rd with US$25m.
Questions and answers
What is the EU import duty for CN code 8703 31 90?
The third-country duty in the EU Combined Nomenclature is 10%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8703 31 90?
152 countries have a preferential rate on this line, 139 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8703.31 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$335m), followed by Morocco.
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EU Combined Nomenclature · CN code · 
Türkiye
United Kingdom
Switzerland
Morocco
United States
Japan
South Korea
Mexico
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria