GCC Common Customs Tariff · HS code · HS 8703.24
8703.24.71.00.00: Petrol cars over 3000 cc: Vehicles specially designed to be driven by crippled or paraplegic people
Petrol cars over 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
8703.24 Of a cylinder capacity exceeding 3000 cm3
UK 10% Third-country duty 2 tariff lines 
EU 10% Third-country duty 2 tariff lines 
Türkiye 10% Third-country duty 6 tariff lines 
USA 2.5% General (MFN) 1 tariff line 
Canada 6.1% General (MFN) 7 tariff lines 
Mexico 50% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 35% General (MFN) 10 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) 2 tariff lines 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% General (MFN) 2 tariff lines 
Nigeria 5% – 20% General (MFN) 3 tariff lines · average 15% GCC lines: 8703.24
- 8703.24.11.00.01Private vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Armored vehicles
- 8703.24.11.99.99Private vehicles, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Other vehicles
- 8703.24.12.00.01Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, model of the first year of before clearing. - Armored vehicles
- 8703.24.12.99.99Private vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, model of the first year of before clearing. - Other vehicles
- 8703.24.31.00.01Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Armored vehicles
- 8703.24.31.99.99Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, model of the year clearing or subsequent of the year. - Other vehicles
- 8703.24.32.00.01Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Armored vehicles
- 8703.24.32.99.99Four wheels drive vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, any model that preceeds the model of the clearing year. - Other vehicles
- 8703.24.50.00.01Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc. - Ambulances
- 8703.24.50.00.02Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc. - Police cars
- 8703.24.50.00.03Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc. - prisoners transport cars
- 8703.24.50.00.04Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc. - Hearses
- 8703.24.50.99.99Emergency vehicles such as ambulances, police, prison vans & hearses, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc. - Other Emergency Vehicles
- 8703.24.60.00.00Portable 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 3,000 cc.
- 8703.24.71.00.00Vehicles specially designed to be driven by crippled or paraplegic people
- 8703.24.72.00.00Vehichles designed or equipped for transporting crippled or paraplegic people
- 8703.24.90.00.00Vehicles, with only spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity exceeding 3,000 cc, n.e.s.
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.
- N359637 U.S. CBP
The tariff classification of a 2003 Ferrari 575 Maranello from Italy
- N358857 U.S. CBP
The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada
- N359594 U.S. CBP
The tariff classification of a 1975 Jaguar vehicle from England
- N355346 U.S. CBP
The tariff classification of a sport car from Italy
- 600015660 HMRC
A Venom F5 Revolution Evolution hyper car is engineered and manufactured in 2025 in the United States as part of the exclusive Venom F5 programme. This ultra-low volume, allocation-only vehicle is produced in "Revolution" and "Evolution" factory specifications, representing the highest levels of…
- 600015012 HMRC
1997 Mclaren F1 GTR ‘Longtail’ motor vehicle designed for track racing, one of 28 cars of this model built. Naturally aspirated with a direct fuel injection, the car has a V12 engine with a capacity of 5,990 CC. Rear wheel drive with a 6-speed sequential gearbox, the motor vehicle has double…
- 600014859 HMRC
2012 Audi R8 LMS GT3 ULTRA motor vehicle designed for track racing, one of 275 made. Naturally aspirated with a direct fuel injection, the car is fitted with a V10 engine with a capacity of 5,204CC. Of aluminium block and head construction, the car is covered with various advertising/sponsorship…
- 600014634 HMRC
This 2008 Porsche 911 997 GT3 RSR features 3795cc, one seat and left-hand drive. Only thirty-Five 997 GT3 RSR models were produced This car remains unmodified, including its brakes, steering and motor components and will be part of a private collection and not used in everyday racing.
35 rulings in total for this code
Legal notes
In the GCC Common Customs Tariff, 8703.24.71.00.00 is one of 17 lines under subheading 8703.24, of a cylinder capacity 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 8703.24 worth US$10.8bn in 2024; the largest supplier was Japan, and the United Kingdom ranked 4th with US$776m.
Questions and answers
What is the GCC import duty for HS code 8703.24.71.00.00?
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 8703.24 as a whole, the largest supplier in 2024 was Japan (US$4.1bn), followed by the United States.