Subheading · Chapter 87 · Heading 8703

8703.23

8703.23: Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3

Petrol cars, 1500-3000 cc

8703.23 is the HS subheading for petrol cars, 1500-3000 cc, under heading 8703 in chapter 87.

What you pay

Importing into UK

Customs duty 10% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 6
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8703 23 00 00 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3 p/st
  2. New p/st
  3. 8703 23 11 00 Motor caravans 10%p/st
  4. 8703 23 19 00 Other 10%p/st
  5. 8703 23 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
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • 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
  • 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 3 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—10%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£5.5bn+8.6% · previous 12 months
Average import price£12.67 per kg
Jan 2024: £467.2mFeb 2024: £421.7mMar 2024: £516.5mApr 2024: £450.3mMay 2024: £391.1mJun 2024: £426.6mJul 2024: £487.7mAug 2024: £419.8mSept 2024: £451.4mOct 2024: £444.8mNov 2024: £524.9mDec 2024: £355.1mJan 2025: £410.2mFeb 2025: £460.1mMar 2025: £462.8mApr 2025: £382.7mMay 2025: £358.2mJun 2025: £423.4mJul 2025: £458.7mAug 2025: £347.5mSept 2025: £459mOct 2025: £455.3mNov 2025: £406.2mDec 2025: £391.5mJan 2026: £418.7mFeb 2026: £457.8mMar 2026: £549.1mApr 2026: £486.7mMay 2026: £486.4mJun 2026: £494.5mJul 2026: £501.7mAug 2026: £410.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £1.9bn 34.1% +5.4%
Slovakia £687.6m 12.5% +38.9%
Belgium £640.3m 11.6% +1.6%
China £534.6m 9.7% +134.8%
Japan £455.9m 8.3% -2.4%
Mexico £390m 7.1% +19.7%
Sweden £272.4m 4.9% -4%
Czechia £184.5m 3.3% -33.1%

Same subheading in other tariffs

World trade in 2024

8703.23 · US$246.9bn

Trade value (US$) no reported trade < US$613kUS$613k+US$35m+US$1.4bn+> US$19.9bn

Exports: 189
  1. Germany: US$46.3bn
  2. Japan: US$36.1bn
  3. Mexico: US$32.8bn
  4. United States: US$22.3bn
  5. South Korea: US$21.1bn
  6. China: US$19.9bn
  7. Canada: US$14bn
  8. Slovakia: US$10.1bn
  9. Belgium: US$5.3bn
  10. United Kingdom: US$4.7bn
  11. Sweden: US$4.7bn
  12. Czechia: US$4.3bn
  13. Hungary: US$3.2bn
  14. Spain: US$2.6bn
  15. South Africa: US$2.5bn
  16. Thailand: US$2.2bn
  17. Italy: US$2.1bn
  18. France: US$2bn
  19. Austria: US$1.4bn
  20. Brazil: US$1.2bn
  21. Indonesia: US$1bn
  22. Türkiye: US$629m
  23. India: US$558m
  24. Romania: US$553m
  25. Morocco: US$540m
  26. Netherlands: US$515m
  27. Denmark: US$469m
  28. Kuwait: US$426m
  29. Portugal: US$413m
  30. Finland: US$401m
  31. Taiwan: US$353m
  32. Poland: US$289m
  33. Estonia: US$286m
  34. Slovenia: US$188m
  35. Switzerland: US$152m
  36. Hong Kong SAR China: US$148m
  37. Colombia: US$96m
  38. Luxembourg: US$95m
  39. Malaysia: US$94m
  40. Bahrain: US$94m
  41. Lithuania: US$79m
  42. Saudi Arabia: US$79m
  43. United Arab Emirates: US$63m
  44. Latvia: US$61m
  45. Russia: US$44m
  46. Singapore: US$41m
  47. Georgia: US$36m
  48. Argentina: US$35m
  49. Bulgaria: US$34m
  50. Azerbaijan: US$32m
  51. Australia: US$27m
  52. Serbia: US$24m
  53. Chile: US$22m
  54. Kazakhstan: US$22m
  55. Philippines: US$21m
  56. Norway: US$21m
  57. New Zealand: US$21m
  58. Armenia: US$18m
  59. Ukraine: US$14m
  60. Ireland: US$11m

Top exporters

RankCountryValueShare
1 Germany US$46.3bn 18.7%
2 Japan US$36.1bn 14.6%
3 Mexico US$32.8bn 13.3%
4 United States US$22.3bn 9%
5 South Korea US$21.1bn 8.5%
6 China US$19.9bn 8%
7 Canada US$14bn 5.7%
8 Slovakia US$10.1bn 4.1%
9 Belgium US$5.3bn 2.1%
10 United Kingdom US$4.7bn 1.9%

Top importers

RankCountryValueShare
1 United States US$91.8bn 37.2%
2 China US$21.8bn 8.8%
3 Canada US$15.5bn 6.3%
4 Germany US$11.4bn 4.6%
5 Russia US$9.2bn 3.7%
6 Australia US$7bn 2.8%
7 United Arab Emirates US$6.5bn 2.6%
8 United Kingdom US$6bn 2.5%
9 Saudi Arabia US$5.4bn 2.2%
10 Mexico US$5.2bn 2.1%

Import duty on this product around the world 161

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
  • 20number of duty-free countries (MFN)
  • 137%highest: Maldives, India, Egypt

161

Importing countryMFN dutylines from – todata year
Afghanistan 41% 30% – 50% 2018 · HS 2012
Albania 0% 2023
Algeria 22% 0% – 30% 2023
Angola 13% 0% – 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 28% 5% – 35% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 10% 0% – 15% 2023
Aruba 29% 12% – 50% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 3.8% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 21% 5% – 25% 2023 · HS 2017
Barbados 38% 5% – 45% 2022 · HS 2017
Belarus 10% 0% – 15% 2021 · HS 2017
Belize 39% 5% – 45% 2023
Benin 15% 5% – 20% 2023
Bermuda 55% 35% – 75% 2023
Bhutan 50% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 13% 10% – 15% 2022
Botswana 23% 20% – 25% 2023
Brazil 35% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 15% 5% – 20% 2023
Burundi 13% 0% – 25% 2023
Cambodia 29% 0% – 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.1% 2023
Cape Verde 34% 5% – 40% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 15% 2023
Colombia 20% 5% – 35% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 42% 0% – 120% 2022 · HS 2017
Costa Rica 0.6% 0% – 14% 2023
Côte d’Ivoire 15% 5% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 32% 5% – 40% 2023 · HS 2017
Dominican Republic 15% 8% – 20% 2023
Ecuador 28% 15% – 40% 2023 · HS 2017
Egypt 90% 10% – 135% 2019 · HS 2017
El Salvador 21% 1% – 30% 2022
Equatorial Guinea 30% 2023
Eswatini 23% 20% – 25% 2023
Ethiopia 26% 5% – 35% 2021 · HS 2017
European Union (27 countries) 10% 2023
Fiji 3.8% 0% – 5% 2023
Gabon 30% 2023
Gambia 15% 5% – 20% 2023
Ghana 15% 5% – 20% 2023
Gibraltar 20% 18% – 22% 2023 · HS 2017
Grenada 23% 5% – 25% 2023 · HS 2012
Guatemala 0% 2023
Guinea 15% 5% – 20% 2023
Guinea-Bissau 15% 5% – 20% 2023
Guyana 38% 5% – 45% 2023 · HS 2017
Haiti 11% 10% – 12% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 125% 2023
Indonesia 36% 10% – 50% 2023
Iran 61% 32% – 100% 2020 · HS 2017
Israel 4.4% 0% – 7% 2022 · HS 2017
Jamaica 20% 5% – 30% 2023
Japan 0% 2023
Jordan 5.4% 0% – 25% 2023
Kazakhstan 12% 0% – 15% 2023
Kenya 18% 0% – 35% 2023
Kiribati 75% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 0% – 15% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 23% 20% – 25% 2023
Liberia 15% 5% – 20% 2023
Libya 7.5% 5% – 10% 2021 · HS 2017
Liechtenstein 0.8%* 0.7% – 0.8% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 15% 5% – 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 21% 5% – 35% 2023
Maldives 137% 35% – 200% 2023
Mali 15% 5% – 20% 2023
Mauritania 15% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 35% 20% – 50% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 33% 25% – 35% 2023 · HS 2017
Morocco 14% 2.5% – 40% 2023
Mozambique 13% 5% – 20% 2023
Myanmar (Burma) 23% 0% – 40% 2023 · HS 2017
Namibia 23% 20% – 25% 2023
Nauru 18% 5% – 30% 2021 · HS 2017
Nepal 80% 2023
New Zealand 6.7% 0% – 10% 2023
Nicaragua 8.8% 5% – 10% 2023
Niger 15% 5% – 20% 2023
Nigeria 15% 5% – 20% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 88% 75% – 100% 2023
Palestinian Territories 4.4% 0% – 7% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 15% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 30% 2023
Qatar 5% 2023
Russia 11% 0% – 17% 2021 · HS 2017
Rwanda 13% 0% – 25% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 16% 10% – 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 15% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 15% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 23% 20% – 25% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 38% 5% – 45% 2023
St Lucia 26% 0% – 35% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 25% 5% – 30% 2023
Sudan 25% 10% – 40% 2021 · HS 2017
Suriname 28% 5% – 35% 2023 · HS 2007
Switzerland 0.9%* 0.8% – 1% 2023
Syria 71% 20% – 200% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 13% 0% – 25% 2023
Thailand 76% 10% – 80% 2023
Togo 15% 5% – 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 38% 0% – 60% 2023 · HS 2012
Türkiye 10% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 13% 0% – 25% 2023
Ukraine 8.8% 5% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 10% 2023
United States 2.5% 2023
Uruguay 23% 2023 · HS 2017
Vanuatu 25% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 32% 0% – 70% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 15% 5% – 25% 2017 · HS 2017
Zambia 10% 0% – 15% 2023
Zimbabwe 0.3% 0.1% – 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
7812 Motor vehicles for the transport of persons, n.e.s.
End use (BEC Rev. 5)
Consumption goods · BEC 513202
CPC 2.1 product
49113 Motor cars and other motor vehicles principally designed for the transport of persons (except public-transport type vehicles, vehicles specially designed for travelling on snow, and golf cars and similar vehicles)
ISIC Rev. 4 activity
2910 Manufacture of motor vehicles

Earlier HS editions

HSCode
20178703.23unchanged
20128703.23changed
20078703.23changed
20028703.23changed
19968703.23changed
19928703.23changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 27

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.

  • N363690 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan

  • N363787 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Subaru Impreza WRX STI from Japan

  • N362085 U.S. CBP 5 June 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Sweden

  • N361140 U.S. CBP 15 May 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Russia

  • N360570 U.S. CBP 13 April 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Germany

  • N352651 U.S. CBP 12 September 2025 · 8703.23.01.90

    The tariff classification of a 1999 Toyota Crown from Japan

  • 600014156 HMRC 19 December 2025 – 18 December 2028 · 8703 23 90 00

    1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.

  • 600012615 HMRC 6 March 2025 – 5 March 2028 · 8703 23 90 00

    A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork,…

  • 600009777 HMRC 12 September 2024 – 11 September 2027 · 8703 23 90 00

    Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car…

  • 600009773 HMRC 2 September 2024 – 1 September 2027 · 8703 23 90 00

    A Formula One racing car which participated solely as a test car for the Formula One 2001 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. It originally contained a 3.0L (182.9…

27 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.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 8703.23 covers 3 tariff lines and the duty is 10%.

The EU Combined Nomenclature divides subheading 8703.23 into 3 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, 1500-3000 cc worth £5.5bn (up 9% on the year before), at an average of £12.67 per kg; Germany supplied 34%, followed by Slovakia.

World trade in petrol cars, 1500-3000 cc reached US$246.9bn in 2024, down 7.4% on 2023.

Germany was the largest exporter with 18.7% of the total, ahead of Japan.

Questions and answers

What is the HS code for of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3?

Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3 fall under HS subheading 8703.23, part of heading 8703, in section XVII of the Harmonized System.

What is the import duty on of a cylinder capacity exceeding 1500 cm3 but not… in the UK?

Under the UK Global Tariff, imports under 8703.23 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 exceeding 1500 cm3 but not… in the EU?

Under the EU Combined Nomenclature, imports under 8703.23 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 exceeding 1500 cm3 but not…?

Germany, with US$46.3bn in 2024 (18.7% of world exports).

Which countries can export petrol cars, 1500-3000 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, 1500-3000 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, 1500-3000 cc from?

In the 12 months to August 2026, the largest suppliers were Germany (34%), Slovakia (13%) and Belgium (12%), out of total imports of £5.5bn.

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