Subheading · Chapter 87 · Heading 8703
8703.21: Of a cylinder capacity not exceeding 1000 cm3
Petrol cars up to 1000 cc
8703.21 is the HS subheading for petrol cars up to 1000 cc, under heading 8703 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8703 21 00 00 Of a cylinder capacity not exceeding 1 000 cm3 p/st
- 8703 21 10 00 New 10%p/st
- 8703 21 90 00 Used 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
- Tariff lines
- on 1 of 2 lines
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–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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Vietnam agreement | Vietnam | 1.2% |
| CPTPP | Brunei, Malaysia | 2% |
| DCTS Standard | Indonesia | 6.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Romania | £945.7m | 29.3% | -13.3% |
 Spain | £675.5m | 21% | -8.7% |
 Czechia | £469.3m | 14.6% | -11.2% |
 South Africa | £411.2m | 12.8% | +11.9% |
 South Korea | £274.7m | 8.5% | +49.7% |
 Germany | £188.2m | 5.8% | -44.2% |
 Morocco | £103.4m | 3.2% | +0.4% |
 Türkiye | £50.4m | 1.6% | -28.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$283.5kUS$283.5k+US$40.4m+US$1.2bn+> US$3.5bn
Exports: 146
- Spain: US$7.7bn
- Czechia: US$5.7bn
- Romania: US$5.5bn
- Morocco: US$4.1bn
- China: US$3.5bn
- Türkiye: US$3.3bn
- Germany: US$2.7bn
- South Africa: US$2.3bn
- Mexico: US$1.9bn
- South Korea: US$1.9bn
- France: US$1.8bn
- Japan: US$1.7bn
- India: US$1.4bn
- Brazil: US$1.3bn
- United States: US$1.2bn
- Slovakia: US$1.2bn
- Slovenia: US$871m
- United Kingdom: US$794.8m
- Portugal: US$752.3m
- Argentina: US$731.2m
- Saudi Arabia: US$585.6m
- Belgium: US$542.4m
- Italy: US$512m
- Indonesia: US$501.1m
- Thailand: US$261.1m
- Taiwan: US$187.2m
- Denmark: US$185.9m
- Netherlands: US$176.3m
- Sweden: US$172.1m
- Hungary: US$170.6m
- Poland: US$165.4m
- Canada: US$92.5m
- United Arab Emirates: US$82m
- Austria: US$77.7m
- Kuwait: US$77m
- Chile: US$48.2m
- Estonia: US$40.4m
- Vietnam: US$35m
- Luxembourg: US$34.5m
- Bulgaria: US$29.9m
- Lithuania: US$29m
- Croatia: US$27.7m
- Finland: US$18.4m
- Switzerland: US$18m
- Latvia: US$18m
- Australia: US$14.7m
- Singapore: US$10.7m
- Iran: US$4.2m
- Mali: US$3.4m
- Serbia: US$2.9m
- Greece: US$2.7m
- Bahrain: US$2.4m
- Malaysia: US$2.4m
- Norway: US$2.3m
- Hong Kong SAR China: US$2.1m
- Colombia: US$1.8m
- New Zealand: US$1.8m
- Kazakhstan: US$1.7m
- Montenegro: US$1.7m
- Ireland: US$1.5m
Trade value (US$) no reported trade < US$8.9mUS$8.9m+US$73.7m+US$380.7m+> US$2.3bn
Imports: 217
- Germany: US$7.5bn
- United Kingdom: US$5.4bn
- Italy: US$5.2bn
- France: US$4.9bn
- Saudi Arabia: US$4.8bn
- Netherlands: US$2.4bn
- Spain: US$2.3bn
- Belgium: US$2.2bn
- Türkiye: US$1.9bn
- United States: US$1.7bn
- Poland: US$997.7m
- Mexico: US$963.3m
- Austria: US$938.9m
- Brazil: US$771.4m
- Qatar: US$632.2m
- Portugal: US$616.2m
- Canada: US$589.9m
- Argentina: US$553.8m
- Romania: US$503.2m
- Switzerland: US$435.2m
- Israel: US$427.9m
- South Africa: US$380.7m
- Slovakia: US$351.4m
- Greece: US$348.7m
- United Arab Emirates: US$344.8m
- Denmark: US$319.9m
- Czechia: US$302.7m
- Slovenia: US$301.2m
- Ireland: US$297.2m
- Pakistan: US$283.1m
- Algeria: US$277.4m
- Sweden: US$258.5m
- Croatia: US$256.1m
- Australia: US$247.6m
- Russia: US$247.1m
- Philippines: US$240.5m
- Colombia: US$226.3m
- Japan: US$218.6m
- Tunisia: US$215.6m
- Hungary: US$214.7m
- Uruguay: US$201.5m
- Finland: US$153.7m
- Chile: US$150.7m
- Nigeria: US$136.2m
- Egypt: US$133.3m
- Morocco: US$123.3m
- Luxembourg: US$111.2m
- Peru: US$104.5m
- Bulgaria: US$87.1m
- Estonia: US$83.2m
- Iraq: US$81.5m
- New Zealand: US$76.7m
- Paraguay: US$75.3m
- Dominican Republic: US$74.6m
- Serbia: US$73.7m
- Taiwan: US$65.4m
- Vietnam: US$62.8m
- Kuwait: US$58.3m
- Latvia: US$51.5m
- Cambodia: US$50.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$7.7bn | 14.1% |
| 2 | Czechia | US$5.7bn | 10.6% |
| 3 | Romania | US$5.5bn | 10.1% |
| 4 | Morocco | US$4.1bn | 7.5% |
| 5 |  China | US$3.5bn | 6.4% |
| 6 | Türkiye | US$3.3bn | 6% |
| 7 | Germany | US$2.7bn | 5% |
| 8 | South Africa | US$2.3bn | 4.2% |
| 9 |  Mexico | US$1.9bn | 3.4% |
| 10 | South Korea | US$1.9bn | 3.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$7.5bn | 13.8% |
| 2 | United Kingdom | US$5.4bn | 10% |
| 3 |  Italy | US$5.2bn | 9.5% |
| 4 |  France | US$4.9bn | 9% |
| 5 |  Saudi Arabia | US$4.8bn | 8.8% |
| 6 |  Netherlands | US$2.4bn | 4.4% |
| 7 | Spain | US$2.3bn | 4.2% |
| 8 |  Belgium | US$2.2bn | 4% |
| 9 | Türkiye | US$1.9bn | 3.5% |
| 10 |  United States | US$1.7bn | 3.1% |
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.
- N364313 U.S. CBP
The tariff classification of the Can-Am Outlander PRO from Mexico
- N362119 U.S. CBP
The tariff classification of 2017 Polaris RZR XP4 1000 from Mexico
- H302977 U.S. CBP
Application for Further Review of Protest No. 1303-18-100126; Classification of the Subaru Sambar Van and Suzuki Every
- N352206 U.S. CBP
The tariff classification of a 1999 Subaru Sambar from Japan
- H339953 U.S. CBP
Modification of NY N309547; Classification of the Cub Cadet Utility Vehicles
- N340362 U.S. CBP
The tariff classification of a Subaru Sambar Dias passenger van from Japan
- 600012750 HMRC
The Ride on petrol mini ATV Quad Bike has a 49cc single cylinder air-cooled, 2-stroke engine with pull start the 49cc Petrol version is fully automatic with a strong steel frame construction, chain transmission, front and rear disc brakes, large wheels as well as front double and rear mono shocks.…
9 rulings in total for this code
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
In the UK Global Tariff, subheading 8703.21 covers 2 tariff lines and the duty is 10%.
The EU Combined Nomenclature divides subheading 8703.21 into 2 tariff lines; the duty is 10%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 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 petrol cars up to 1000 cc worth £3.2bn (down 9% on the year before), at an average of £13.39 per kg; Romania supplied 29%, followed by Spain.
World trade in petrol cars up to 1000 cc reached US$54.3bn in 2024, up 2.9% on 2023.
Spain was the largest exporter with 14.1% of the total, ahead of the Czechia.
Questions and answers
What is the HS code for of a cylinder capacity not exceeding 1000 cm3?
Of a cylinder capacity not exceeding 1000 cm3 fall under HS subheading 8703.21, part of heading 8703, in section XVII of the Harmonized System.
What is the import duty on of a cylinder capacity not exceeding 1000 cm3 in the UK?
Under the UK Global Tariff, imports under 8703.21 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 of a cylinder capacity not exceeding 1000 cm3 in the EU?
Under the EU Combined Nomenclature, imports under 8703.21 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 of a cylinder capacity not exceeding 1000 cm3?
Spain, with US$7.7bn in 2024 (14.1% of world exports).
Which countries can export petrol cars up to 1000 cc 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 10% applies. Pick a country above to see its rate.
Is there anti-dumping duty on petrol cars up to 1000 cc?
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 petrol cars up to 1000 cc from?
In the 12 months to August 2026, the largest suppliers were Romania (29%), Spain (21%) and Czechia (15%), out of total imports of £3.2bn.