Subheading · Chapter 87 · Heading 8702
8702.40: With only electric motor for propulsion
Electric buses
8702.40 is the HS subheading for electric buses, under heading 8702 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8702 40 00 00 With only electric motor for propulsion 10%p/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Ukraine
- Legal act
- S.I. 2020/707, S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Libya
- Legal act
- 2020 No. 1665
- 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
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- 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
- 9065
- 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)
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Vietnam agreement | Vietnam | 1.2% |
| CPTPP | Brunei | 2% |
| CPTPP | Malaysia | 2% |
| UK–Japan agreement | Japan | 3.8% |
| DCTS Standard | Indonesia | 6.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £218.8m | 88.7% | -10.7% |
 Spain | £14.6m | 5.9% | +12.6% |
 Portugal | £8.5m | 3.4% | +541.4% |
 Germany | £3.1m | 1.2% | -78% |
 Lithuania | £1.2m | 0.5% | -40.6% |
 New Zealand | £308k | 0.1% | — |
 Türkiye | £138k | 0.1% | -56.2% |
 Italy | £68k | 0% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$4.7mUS$4.7m+US$63.3m+US$130.7m+> US$476.7m
Exports: 55
- China: US$1.8bn
- Poland: US$476.7m
- Türkiye: US$188m
- Italy: US$147m
- Germany: US$140.4m
- Netherlands: US$130.7m
- Canada: US$126.2m
- France: US$124m
- Czechia: US$103.7m
- Belgium: US$90.3m
- Spain: US$77.7m
- Hong Kong SAR China: US$72.6m
- United States: US$67.6m
- Switzerland: US$63.3m
- Hungary: US$55.8m
- Portugal: US$36.5m
- Slovenia: US$34.2m
- Lithuania: US$15.5m
- United Kingdom: US$13.4m
- Taiwan: US$11m
- Sweden: US$10.9m
- Norway: US$8.7m
- Denmark: US$7.3m
- Egypt: US$5.3m
- Kyrgyzstan: US$5.2m
- Malaysia: US$5m
- South Korea: US$4.7m
- Australia: US$2.8m
- New Zealand: US$2.4m
- Serbia: US$2.3m
- Croatia: US$2m
- India: US$1.9m
- Latvia: US$1.7m
- Georgia: US$1.6m
- Romania: US$1.3m
- South Africa: US$1.3m
- Saudi Arabia: US$1.2m
- Ireland: US$1.1m
- Austria: US$981.3k
- Singapore: US$970.4k
- Japan: US$538.5k
- Brazil: US$511.8k
- Mexico: US$479.8k
- Colombia: US$474.3k
- Thailand: US$469.6k
- Israel: US$429k
- Chile: US$371.9k
- Luxembourg: US$356.9k
- Finland: US$328.2k
- United Arab Emirates: US$192.4k
- Iceland: US$162.4k
- Estonia: US$126.6k
- Slovakia: US$100.1k
- Nigeria: US$3.3k
- Greece: US$0
Trade value (US$) no reported trade < US$2.5mUS$2.5m+US$25.6m+US$88.7m+> US$194.4m
Imports: 137
- Italy: US$420.1m
- South Korea: US$255m
- Netherlands: US$248.1m
- Germany: US$198m
- United Kingdom: US$194.4m
- United States: US$173.5m
- Spain: US$170.7m
- Sweden: US$153m
- Romania: US$145.8m
- Greece: US$139.9m
- Norway: US$123.8m
- France: US$97.8m
- Finland: US$90.9m
- Israel: US$88.7m
- Australia: US$82.9m
- Belgium: US$81.2m
- Denmark: US$81.1m
- Japan: US$78.6m
- Canada: US$65.3m
- Mexico: US$59.1m
- Switzerland: US$56.5m
- United Arab Emirates: US$52.2m
- Azerbaijan: US$51.7m
- Chile: US$43.6m
- Poland: US$43.3m
- Indonesia: US$39.6m
- Lithuania: US$37.8m
- Uruguay: US$37.4m
- Ireland: US$36.2m
- Austria: US$30.9m
- Luxembourg: US$30.3m
- Portugal: US$29.4m
- Czechia: US$26.5m
- Uzbekistan: US$26.4m
- Nepal: US$25.6m
- New Zealand: US$24.5m
- Kazakhstan: US$24m
- Pakistan: US$22.6m
- Ethiopia: US$21.3m
- Hong Kong SAR China: US$19m
- Singapore: US$18.7m
- Dominican Republic: US$17.6m
- Vietnam: US$12.4m
- Paraguay: US$12.3m
- Estonia: US$11m
- Türkiye: US$10.1m
- Laos: US$8.3m
- Macao SAR China: US$7.7m
- Guatemala: US$7.4m
- Brazil: US$5.7m
- Russia: US$5.6m
- Argentina: US$5.5m
- Peru: US$5.4m
- Armenia: US$5.2m
- Thailand: US$5m
- Nigeria: US$4.4m
- Botswana: US$4.1m
- North Macedonia: US$4m
- Egypt: US$3.9m
- Hungary: US$3.8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.8bn | 46.8% |
| 2 |  Poland | US$476.7m | 12.4% |
| 3 | Türkiye | US$188m | 4.9% |
| 4 | Italy | US$147m | 3.8% |
| 5 | Germany | US$140.4m | 3.6% |
| 6 |  Netherlands | US$130.7m | 3.4% |
| 7 |  Canada | US$126.2m | 3.3% |
| 8 |  France | US$124m | 3.2% |
| 9 |  Czechia | US$103.7m | 2.7% |
| 10 |  Belgium | US$90.3m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$420.1m | 10.9% |
| 2 |  South Korea | US$255m | 6.6% |
| 3 | Netherlands | US$248.1m | 6.4% |
| 4 | Germany | US$198m | 5.1% |
| 5 | United Kingdom | US$194.4m | 5.1% |
| 6 |  United States | US$173.5m | 4.5% |
| 7 | Spain | US$170.7m | 4.4% |
| 8 |  Sweden | US$153m | 4% |
| 9 |  Romania | US$145.8m | 3.8% |
| 10 |  Greece | US$139.9m | 3.6% |
Binding rulings for similar goods 4
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.
- N282170 U.S. CBP
The tariff classification of various automotive parts from China
- 600011332 HMRC
Chassis and Body Frame with Batteries At time of import the product will be part exterior finished with no interior finishings and no motor. This includes a full assembled frame with wheels. The final product will be a battery-electric small bus. The item is to be packaged and transported on a…
- 600010983 HMRC
A body and chassis (frame) with fitted battery, also includes a electric motor, with interior/exterior part finished. The bus has no wheels attached at time of import. The bus is considered to be a complete functioning bus, with Passenger capacity - Up to 30 (8.9m), 34 (9.7m), 40 (10.8m) or 46…
- 600010984 HMRC
Fully assembled electric bus: Passenger capacity: Up to 96 passengers with up to 80 seats (51 in upper deck, 29 in lower deck) / Up to 87 passengers with 62 seats (42 in upper deck, 20 in lower deck) It Is electric only It is shipped ready to go into service.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
UK Trade Tariff: measure changes on 497 commodity codes
Trade Tariff changes 2026-09-01 · Source: trade-tariff.service.gov.uk
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
Trade Tariff news 5146 · Source: trade-tariff.service.gov.uk
Code history
Since 2017; before, these goods were classified under 8702.90.
Subheading 8702.40 is a single line in the UK Global Tariff, where the duty is 10%.
The EU Combined Nomenclature has one tariff line for subheading 8702.40; the duty is 10%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 10%; 169 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported electric buses worth £246.7m (down 11% on the year before), at an average of £22.48 per kg; China supplied 89%, followed by Spain.
World trade in electric buses reached US$3.8bn in 2024, up 9.2% on 2023.
China was the largest exporter with 46.8% of the total, ahead of Poland.
Questions and answers
What is the HS code for with only electric motor for propulsion?
With only electric motor for propulsion fall under HS subheading 8702.40, part of heading 8702, in section XVII of the Harmonized System.
What is the import duty on with only electric motor for propulsion in the UK?
Under the UK Global Tariff, imports under 8702.40 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on with only electric motor for propulsion in the EU?
Under the EU Combined Nomenclature, imports under 8702.40 from countries without a preferential agreement are charged at 10%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most with only electric motor for propulsion?
China, with US$1.8bn in 2024 (46.8% of world exports).
Which countries can export electric buses to the UK duty-free?
169 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 10% applies. Pick a country above to see its rate.
Is there anti-dumping duty on electric buses?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import electric buses from?
In the 12 months to August 2026, the largest suppliers were China (89%), Spain (6%) and Portugal (3%), out of total imports of £246.7m.