GCC Common Customs Tariff · HS code · HS 8703.23
8703.23.81.00.00: Petrol cars, 1500-3000 cc: Vehicles specially designed to be driven by crippled or paraplegic people
Petrol cars, 1500-3000 cc
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8703.23 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3
UK 10% Third-country duty 3 tariff lines 
EU 10% Third-country duty 3 tariff lines 
Türkiye 10% Third-country duty 11 tariff lines 
USA 2.5% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 5 tariff lines 
Mexico 50% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 35% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free – 10% General (MFN) 8 tariff lines · average 5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 17.5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 9 tariff lines 
Nigeria 5% – 20% General (MFN) 3 tariff lines · average 15% GCC lines: 8703.23
- 8703.23.11.00.01Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Armored vehicles
- 8703.23.11.99.99Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Other vehicles
- 8703.23.12.00.01Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Armored vehicles
- 8703.23.12.99.99Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Other vehicles
- 8703.23.31.00.01Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Armored vehicles
- 8703.23.31.99.99Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Other vehicles
- 8703.23.32.00.01Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Armored vehicles
- 8703.23.32.99.99Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Other vehicles
- 8703.23.50.00.01Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. - Ambulances vehilces with a cylinder capacity of more than 1500 cm3 and not exceeding 3000 cc
- 8703.23.50.00.02Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. - Police cars with a cylinder capacity of more than 1500 cm3 and not exceeding 3000 cc
- 8703.23.50.00.03Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. - Prisoner transport vehicles with a cylinder capacity of more than 1500 cm3 and not exceeding 3000 cc
- 8703.23.50.00.04Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. - Dead transport vehicles with a cylinder capacity of more than 1500 cm3 and not exceeding 3000 cc
- 8703.23.50.99.99Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. - Other emergency vehicles, whose cylinder capacity exceeds 1500 cm3 and does not exceed 3000 cc
- 8703.23.60.00.00Portable homes vehicles (motor-home) & the like for used in trips & picnicing, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc.
- 8703.23.70.00.00Three-wheeled motor vehicles of simple construction, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc.
- 8703.23.81.00.00Vehicles specially designed to be driven by crippled or paraplegic people
- 8703.23.82.00.00Vehichles designed or equipped for transporting crippled or paraplegic people
- 8703.23.90.00.01Semi Knocked Down (SKD) vehicles with only spark-ignition internal combustion piston engine Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
- 8703.23.90.99.99Other vehicles, with only spark-ignition internal combustion piston engine Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
Binding rulings for similar goods
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.
- N363690 U.S. CBP
The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan
- N363787 U.S. CBP
The tariff classification of a 2000 Subaru Impreza WRX STI from Japan
- N362085 U.S. CBP
The tariff classification of a motor vehicle from Sweden
- N361140 U.S. CBP
The tariff classification of a motor vehicle from Russia
- 600014156 HMRC
1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.
- 600012615 HMRC
A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork,…
- 600009777 HMRC
Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car…
- 600009773 HMRC
A Formula One racing car which participated solely as a test car for the Formula One 2001 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. It originally contained a 3.0L (182.9…
27 rulings in total for this code
Legal notes
In the GCC Common Customs Tariff, 8703.23.81.00.00 is one of 19 lines under subheading 8703.23, of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3.
The customs duty is 5%, and quantities are declared in Pieces/Units.
For the same subheading, the UK duty is 10%, the EU duty is 10%, the Türkiye duty is 10%, the US duty is 2.5%, the Canada duty is 6.1%, the Mexico duty is 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 Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.
The GCC states imported goods of subheading 8703.23 worth US$15.4bn in 2024; the largest supplier was the United States.
Questions and answers
What is the GCC import duty for HS code 8703.23.81.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 8703.23 as a whole, the largest supplier in 2024 was the United States (US$3.3bn), followed by China.