Subheading · Chapter 87 · Heading 8703
8703.10: Vehicles specially designed for travelling on snow; golf cars and similar vehicles
Snowmobiles and golf carts
8703.10 is the HS subheading for snowmobiles and golf carts, under heading 8703 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8703 10 00 00 Vehicles specially designed for travelling on snow; golf cars and similar vehicles p/st
- 8703 10 11 00 Vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine 4%p/st
- 8703 10 18 00 Other 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y11
Import requirements 6
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Iraq, Russia, Syria, Ukraine
- Legal act
- 2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
- Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
- 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
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% – 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 |
| DCTS Standard | Indonesia | Free – 6.5% |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | 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–Vietnam agreement | Vietnam | Free – 1.2% |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Malaysia | 0.8% – 2% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £48m | 66.2% | +8.8% |
 Taiwan | £11.2m | 15.5% | -36.2% |
 United States | £8m | 11.1% | +11.2% |
 Vietnam | £2.8m | 3.8% | -26.3% |
 Israel | £1.1m | 1.6% | -56.3% |
 Hong Kong SAR China | £370k | 0.5% | +44.4% |
 Netherlands | £315k | 0.4% | +9,133.8% |
 Poland | £217k | 0.3% | +71.9% |
Same subheading in other tariffs
EU 5% – 10% Third-country duty 2 tariff lines · average 7.5% 
Türkiye 5% – 10% Third-country duty 2 tariff lines · average 7.5% USA 2.5% General (MFN) 2 tariff lines 
Canada Free – 6.1% General (MFN) 4 tariff lines · average 4.6% 
Mexico 15% General (MFN) 3 tariff lines 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 2 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line Taiwan 15% General (MFN) 1 tariff line 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$372kUS$372k+US$5m+US$27m+> US$480m
Exports: 100
- China: US$2bn
- Mexico: US$1.1bn
- United States: US$480m
- Canada: US$277m
- Finland: US$164m
- Taiwan: US$55m
- Germany: US$36m
- Belgium: US$31m
- France: US$28m
- Spain: US$27m
- Poland: US$25m
- Czechia: US$17m
- Netherlands: US$17m
- Vietnam: US$16m
- Türkiye: US$14m
- Slovakia: US$14m
- Italy: US$13m
- Sweden: US$13m
- Japan: US$12m
- Estonia: US$11m
- Romania: US$9m
- United Kingdom: US$9m
- Denmark: US$7m
- Singapore: US$7m
- Slovenia: US$5m
- South Korea: US$5m
- Ukraine: US$5m
- Hungary: US$5m
- Thailand: US$5m
- Lithuania: US$4m
- Austria: US$3m
- Serbia: US$3m
- Bulgaria: US$3m
- Israel: US$3m
- India: US$2m
- South Africa: US$2m
- Saudi Arabia: US$2m
- Australia: US$1m
- Croatia: US$1m
- Hong Kong SAR China: US$1m
- Kazakhstan: US$1m
- Russia: US$927k
- New Zealand: US$886k
- Armenia: US$653k
- Luxembourg: US$495k
- Indonesia: US$479k
- Norway: US$391k
- Moldova: US$378k
- Latvia: US$372k
- Chile: US$365k
- Switzerland: US$305k
- United Arab Emirates: US$293k
- Georgia: US$274k
- Greece: US$232k
- Malaysia: US$212k
- Brazil: US$211k
- Yemen: US$177k
- Bahamas: US$164k
- Turkmenistan: US$134k
- Kuwait: US$126k
Trade value (US$) no reported trade < US$1mUS$1m+US$7m+US$26m+> US$87m
Imports: 202
- United States: US$2.3bn
- Canada: US$381m
- Russia: US$203m
- Mexico: US$123m
- Germany: US$115m
- Sweden: US$111m
- United Kingdom: US$87m
- Italy: US$55m
- Poland: US$49m
- Norway: US$46m
- Israel: US$43m
- France: US$42m
- Australia: US$41m
- Spain: US$37m
- Belarus: US$35m
- Romania: US$35m
- Vietnam: US$35m
- Netherlands: US$32m
- Kazakhstan: US$31m
- United Arab Emirates: US$26m
- Czechia: US$26m
- Belgium: US$26m
- Thailand: US$25m
- Nigeria: US$23m
- Türkiye: US$18m
- Dominican Republic: US$18m
- Japan: US$17m
- Philippines: US$16m
- Egypt: US$16m
- New Zealand: US$15m
- Kyrgyzstan: US$15m
- South Korea: US$14m
- China: US$14m
- Hungary: US$12m
- Bahamas: US$12m
- Latvia: US$11m
- Saudi Arabia: US$11m
- Finland: US$11m
- Georgia: US$10m
- Ukraine: US$10m
- Malaysia: US$10m
- Costa Rica: US$9m
- Indonesia: US$9m
- India: US$9m
- Denmark: US$9m
- Austria: US$8m
- South Africa: US$8m
- Ghana: US$8m
- Slovakia: US$7m
- Greece: US$7m
- Bulgaria: US$7m
- Estonia: US$7m
- Serbia: US$7m
- Qatar: US$6m
- Chile: US$6m
- Brazil: US$6m
- Slovenia: US$6m
- Portugal: US$6m
- Cameroon: US$6m
- Ireland: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 44.7% |
| 2 | Mexico | US$1.1bn | 25.2% |
| 3 | United States | US$480m | 10.8% |
| 4 | Canada | US$277m | 6.2% |
| 5 |  Finland | US$164m | 3.7% |
| 6 | Taiwan | US$55m | 1.2% |
| 7 |  Germany | US$36m | 0.8% |
| 8 |  Belgium | US$31m | 0.7% |
| 9 |  France | US$28m | 0.6% |
| 10 |  Spain | US$27m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2.3bn | 51.9% |
| 2 | Canada | US$381m | 8.5% |
| 3 |  Russia | US$203m | 4.5% |
| 4 | Mexico | US$123m | 2.8% |
| 5 | Germany | US$115m | 2.6% |
| 6 |  Sweden | US$111m | 2.5% |
| 7 | United Kingdom | US$87m | 2% |
| 8 |  Italy | US$55m | 1.2% |
| 9 | Poland | US$49m | 1.1% |
| 10 | Norway | US$46m | 1% |
Import duty on this product around the world 163
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 27number of duty-free countries (MFN)
- 662%highest: Zambia, India, Maldives
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 30% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 31% | 2% – 50% | 2021 · HS 2012 |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 18% | 10% – 20% | 2022 · HS 2017 |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 20% | 0% – 50% | 2022 |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 35% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 13% | 0% – 25% | 2023 |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 3.1% | 0% – 6.1% | 2023 |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 30% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 15% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 15% | 0% – 20% | 2023 · HS 2017 |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 30% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 26% | 5% – 35% | 2021 · HS 2017 |
| European Union (27 countries) | 7.5% | 5% – 10% | 2023 |
 Fiji | 8.4% | 0% – 32% | 2023 |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 9% | 6% – 12% | 2023 · HS 2017 |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 125% | 2023 | |
 Indonesia | 50% | 2023 | |
 Iran | 23% | 5% – 40% | 2020 · HS 2017 |
| Israel | 7% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 8.3% | 0% – 25% | 2023 |
 Kazakhstan | 5% | 2023 | |
 Kenya | 18% | 0% – 35% | 2023 |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 15% | 0% – 30% | 2023 |
 Maldives | 75% | 0% – 150% | 2023 |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 35% | 2023 · HS 2017 | |
 Morocco | 24% | 2.5% – 40% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nepal | 55% | 30% – 80% | 2023 |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 30% | 2023 | |
 Palestinian Territories | 7% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 15% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 23% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 13% | 0% – 25% | 2023 |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 15% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 10% | 0% – 20% | 2023 |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 8% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 0.9%* | 2023 | |
 Syria | 40% | 2020 · HS 2012 | |
 Tajikistan | 8% | 2021 · HS 2012 | |
 Tanzania | 13% | 0% – 25% | 2023 |
 Thailand | 40% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 13% | 5% – 20% | 2023 |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 13% | 0% – 25% | 2023 |
 Ukraine | 12% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 7% | 4% – 10% | 2023 |
| United States | 2.5% | 2023 | |
 Uruguay | 23% | 2023 · HS 2017 | |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 10% | 0% – 15% | 2023 |
 Venezuela | 20% | 2023 · HS 2017 | |
| Vietnam | 70% | 2023 | |
 Wallis & Futuna | 10% | 2021 · HS 2012 | |
 Yemen | 15% | 5% – 25% | 2017 · HS 2017 |
 Zambia | 662%* | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 7811 Vehicles specially designed for travelling on snow; golf cars & similar vehicles
- End use (BEC Rev. 5)
- Consumption goods · BEC 513202
- CPC 2.1 product
- 49116 Motor vehicles, for the transport of persons, specially designed for travelling on snow; golf cars and similar vehicles
- ISIC Rev. 4 activity
- 2910 Manufacture of motor vehicles
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8703.10 | unchanged |
| 2012 | 8703.10 | unchanged |
| 2007 | 8703.10 | unchanged |
| 2002 | 8703.10 | unchanged |
| 1996 | 8703.10 | unchanged |
| 1992 | 8703.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
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.
- N338566 U.S. CBP
The tariff classification of Electric Go-Karts from China
- N311308 U.S. CBP
The tariff classification of a snowmobile and utility attachments from Italy
- N288738 U.S. CBP
The tariff classification of mini tracked vehicles from the United Kingdom
- 600015200 HMRC
The scooter has an adjustable steering column that can be folded down, a horizontal platform, adjustable seat and thumb operated levers for acceleration, braking and reversing. It is designed to be used by a single rider. Ultra-lightweight foldable mobility scooter Magnesium frame Compact folded…
- 600013855 HMRC
F-1 Carbon 4 wheeled mobility Scooter Ultra light Carbon fibre frame Class 2 pavement scooter – maximum speed 4 mph, integrated speed limiter • Delta tiller with thumb controls for forward/reverse and electromagnetic braking • Swivel, height-adjustable seat with folding armrests; low step-through…
- 600012970 HMRC
4 Wheeled Folding Mobility Scooter - FDB01. The scooter has an adjustable steering column that can be folded down, a horizontal platform, adjustable seat and thumb operated levers for acceleration, braking and reversing. It is designed to be used by a single rider. The scooter is made from…
- 600013089 HMRC
3 Wheeled Folding Mobility Scooter - M2 Scooter Trike. The scooter has an adjustable steering column, horizontal platform, adjustable seat and thumb operated levers for acceleration, braking and reversing. It is designed to be used by a single rider. The scooter is made from aluminium, plastic and…
- 600012650 HMRC
The single rider scooter is a battery-powered, four-wheeled scooter intended to provide mobility for elderly or disabled individuals in indoor and outdoor settings. Steering column which folds down and adjustable Adjustable seat connects to the scooter via two velcro strips aligned against…
- 600009977 HMRC
Motorised electric all-terrain vehicle that are aids to enable people to access more of the outdoors. These electric all-terrain vehicles, they are 2WD or 4WD, 350 newtons of torque, and 6000 watts of power. The speed is set at at 15 km per hour. This all-terrain vehicle also has a fixed steering…
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 · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 8703.10 covers 2 tariff lines and the duty is between 4% and 10%.
The EU Combined Nomenclature divides subheading 8703.10 into 2 tariff lines; the duty is between 5% and 10% (average 7.5%).
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4% – 10%; 170 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 snowmobiles and golf carts worth £72.5m (down 5% on the year before), at an average of £9.86 per kg; China supplied 66%, followed by Taiwan.
World trade in snowmobiles and golf carts reached US$4.5bn in 2024, up 26.8% on 2023.
China was the largest exporter with 44.7% of the total, ahead of Mexico.
Products classified here
Questions and answers
What is the HS code for vehicles specially designed for travelling on snow; golf cars and similar vehicles?
Vehicles specially designed for travelling on snow; golf cars and similar vehicles fall under HS subheading 8703.10, part of heading 8703, in section XVII of the Harmonized System.
What is the import duty on vehicles specially designed for travelling on snow in the UK?
Under the UK Global Tariff, imports under 8703.10 from countries without a preferential agreement are charged at 4% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on vehicles specially designed for travelling on snow in the EU?
Under the EU Combined Nomenclature, imports under 8703.10 from countries without a preferential agreement are charged at 5% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most vehicles specially designed for travelling on snow?
China, with US$2bn in 2024 (44.7% of world exports).
Which countries can export snowmobiles and golf carts to the UK duty-free?
170 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 4% – 10% applies. Pick a country above to see its rate.
Is there anti-dumping duty on snowmobiles and golf carts?
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 snowmobiles and golf carts from?
In the 12 months to August 2026, the largest suppliers were China (66%), Taiwan (16%) and United States (11%), out of total imports of £72.5m.
Typical products
Everyday names, not part of the legal text.