GCC Common Customs Tariff · HS code · HS 8703.32
8703.32.31.00.00: Diesel cars, 1500-2500 cc: Vehicles specially designed to be driven by crippled or paraplegic people (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2500 cc
Diesel cars, 1500-2500 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
8703.32 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 2500 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) 4 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) 6 tariff lines 
Nigeria 5% – 20% General (MFN) 3 tariff lines · average 15% GCC lines: 8703.32
- 8703.32.10.00.00Private vehicles (diesel or semi-diesel) Of a cylinder capacity exceeding I,500 cc but not exceeding 2,500 cc
- 8703.32.20.00.004x4 vehicles (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2500 cc
- 8703.32.31.00.00Vehicles specially designed to be driven by crippled or paraplegic people (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2500 cc
- 8703.32.32.00.00Vehicles designed or equipped for crippled or paraplegic people (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2500 cc
- 8703.32.91.00.00Ambulance (diesel or semi-diesel) of a cylinderexceeding 1,500 cc but not exceeding 2500 cc
- 8703.32.99.00.00Other vehicles (diesel or semi-diesel) of a cylinder exceeding 1,500 cc but not exceeding 2500 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.
- N320749 U.S. CBP
The tariff classification of an off-road vehicle from India
- N320961 U.S. CBP
The tariff classification of 1996 Land Rover Defender 110 from Spain
- N316445 U.S. CBP
The tariff classification of a 1989 Land Rover Defender 110 from the United Kingdom
- 600010113 HMRC
A Skoda Octavia, model 2.0D Elegance auto. Original registration date 2014 in the UK. Diesel Engine capacity 1900cc. Exported to France in 2016 by the previous owner. Location currently is France with registration FD-549-SF. The car is Insured, and has a CT certificate in France.
- 600010073 HMRC
The converted chassis cab is used for the transport of patients as well as crew. It is made from composite Polyester/recycled foam core panels and rigid aluminium framework. Composite Polyester panels are vacuum bonded either side of recycled PET foam core sections using high strength resin and…
Legal notes
HS code 8703.32.31.00.00 is a line of the GCC Common Customs Tariff under HS subheading 8703.32 (of a cylinder capacity exceeding 1500 cm3 but not exceeding 2500 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 8703.32 worth US$752m in 2024; the largest supplier was Thailand.
Questions and answers
What is the GCC import duty for HS code 8703.32.31.00.00?
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 8703.32 as a whole, the largest supplier in 2024 was Thailand (US$524m), followed by South Korea.