Subheading · Chapter 87 · Heading 8703

8703.24

8703.24: Of a cylinder capacity exceeding 3000 cm3

Petrol cars over 3000 cc

8703.24 is the HS subheading for petrol cars over 3000 cc, under heading 8703 in chapter 87.

What you pay

Importing into UK

Customs duty 10% standard rate · across 2 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 24 00 00 Of a cylinder capacity exceeding 3 000 cm3 p/st
  2. 8703 24 10 00 New 10%p/st
  3. 8703 24 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 2 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£917.8m-15.9% · previous 12 months
Average import price£47.15 per kg
Jan 2024: £81.7mFeb 2024: £77mMar 2024: £76.7mApr 2024: £89.7mMay 2024: £85.4mJun 2024: £69.9mJul 2024: £110.5mAug 2024: £71.8mSept 2024: £85mOct 2024: £85.3mNov 2024: £119.6mDec 2024: £77.9mJan 2025: £87mFeb 2025: £85.5mMar 2025: £114.5mApr 2025: £86mMay 2025: £81.5mJun 2025: £69.4mJul 2025: £123.9mAug 2025: £75.4mSept 2025: £77.6mOct 2025: £100.4mNov 2025: £95.6mDec 2025: £43.5mJan 2026: £52.7mFeb 2026: £78.9mMar 2026: £92.8mApr 2026: £95.4mMay 2026: £70.7mJun 2026: £70.1mJul 2026: £67.5mAug 2026: £72.6m 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 £210.7m 23% -37.1%
Italy £185.3m 20.2% -26.4%
United Kingdom £180.5m 19.7% +44.7%
Slovakia £130.4m 14.2% -16.2%
France £62.2m 6.8% +171.5%
United States £61.7m 6.7% -32.3%
Austria £44m 4.8% -14.6%
Japan £15.4m 1.7% +21.7%

Same subheading in other tariffs

World trade in 2024

8703.24 · US$80.3bn

Trade value (US$) no reported trade < US$1mUS$1m+US$38m+US$259m+> US$7.1bn

Exports: 161
  1. Japan: US$15.7bn
  2. United States: US$12.5bn
  3. Germany: US$10.9bn
  4. South Korea: US$8.9bn
  5. United Kingdom: US$7.1bn
  6. Italy: US$6.8bn
  7. Canada: US$4.9bn
  8. Slovakia: US$3.5bn
  9. Austria: US$3.5bn
  10. Mexico: US$800m
  11. Kuwait: US$515m
  12. France: US$474m
  13. Netherlands: US$461m
  14. Czechia: US$340m
  15. Hong Kong SAR China: US$324m
  16. Belgium: US$300m
  17. China: US$259m
  18. Thailand: US$244m
  19. South Africa: US$215m
  20. Switzerland: US$198m
  21. Poland: US$189m
  22. Sweden: US$161m
  23. Spain: US$155m
  24. Bahrain: US$148m
  25. Denmark: US$120m
  26. Hungary: US$118m
  27. Saudi Arabia: US$109m
  28. Luxembourg: US$109m
  29. United Arab Emirates: US$106m
  30. Indonesia: US$104m
  31. Türkiye: US$97m
  32. Macao SAR China: US$91m
  33. Brazil: US$90m
  34. Azerbaijan: US$76m
  35. Singapore: US$72m
  36. Australia: US$50m
  37. Finland: US$49m
  38. Bulgaria: US$45m
  39. Estonia: US$45m
  40. Lithuania: US$43m
  41. Latvia: US$38m
  42. Romania: US$38m
  43. New Zealand: US$34m
  44. Kazakhstan: US$32m
  45. Norway: US$26m
  46. Croatia: US$24m
  47. Slovenia: US$23m
  48. Georgia: US$21m
  49. India: US$20m
  50. Armenia: US$18m
  51. Portugal: US$12m
  52. Serbia: US$12m
  53. Philippines: US$12m
  54. Greece: US$9m
  55. Andorra: US$8m
  56. Russia: US$8m
  57. Chile: US$6m
  58. Cyprus: US$6m
  59. Malaysia: US$6m
  60. Ireland: US$6m

Top exporters

RankCountryValueShare
1 Japan US$15.7bn 19.5%
2 United States US$12.5bn 15.6%
3 Germany US$10.9bn 13.5%
4 South Korea US$8.9bn 11.1%
5 United Kingdom US$7.1bn 8.9%
6 Italy US$6.8bn 8.4%
7 Canada US$4.9bn 6.1%
8 Slovakia US$3.5bn 4.4%
9 Austria US$3.5bn 4.4%
10 Mexico US$800m 1%

Top importers

RankCountryValueShare
1 United States US$29.9bn 37.2%
2 Canada US$6.5bn 8.1%
3 United Arab Emirates US$4.9bn 6.1%
4 Germany US$4.6bn 5.7%
5 China US$3.4bn 4.2%
6 Saudi Arabia US$2.3bn 2.8%
7 Kuwait US$1.7bn 2.1%
8 Japan US$1.6bn 2%
9 Australia US$1.5bn 1.9%
10 Mexico US$1.5bn 1.9%

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, Syria

161

Importing countryMFN dutylines from – todata year
Afghanistan 46% 40% – 50% 2018 · HS 2012
Albania 0% 2023
Algeria 26% 0% – 30% 2023
Angola 18% 0% – 40% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 5% – 35% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 7.5% 0% – 15% 2023
Aruba 29% 12% – 50% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 18% 5% – 25% 2023 · HS 2017
Barbados 25% 5% – 45% 2022 · HS 2017
Belarus 5.5% 0% – 15% 2021 · HS 2017
Belize 25% 5% – 45% 2023
Benin 15% 5% – 20% 2023
Bermuda 55% 35% – 75% 2023
Bhutan 100% 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 23% 0% – 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 6.1% 2023
Cape Verde 43% 5% – 50% 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 25% 2023 · HS 2017
Dominica 23% 5% – 40% 2023 · HS 2017
Dominican Republic 15% 8% – 20% 2023
Ecuador 25% 15% – 35% 2023 · HS 2017
Egypt 80% 10% – 135% 2019 · HS 2017
El Salvador 22% 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 22% 2023 · HS 2017
Grenada 20% 5% – 25% 2023 · HS 2012
Guatemala 0% 2023
Guinea 15% 5% – 20% 2023
Guinea-Bissau 15% 5% – 20% 2023
Guyana 25% 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 40% 10% – 50% 2023
Iran 66% 32% – 100% 2020 · HS 2017
Israel 4.4% 0% – 7% 2022 · HS 2017
Jamaica 25% 5% – 30% 2023
Japan 0% 2023
Jordan 6.3% 0% – 25% 2023
Kazakhstan 9.6% 0% – 15% 2023
Kenya 18% 0% – 35% 2023
Kiribati 75% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5.5% 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 0.4%* 0.4% – 0.5% 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 30% 25% – 35% 2023 · HS 2017
Morocco 16% 2.5% – 40% 2023
Mozambique 13% 5% – 20% 2023
Myanmar (Burma) 27% 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 100% 2023
Palestinian Territories 4.4% 0% – 7% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 30% 2023
Qatar 5% 2023
Russia 9.1% 0% – 17% 2021 · HS 2017
Rwanda 13% 0% – 25% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 15% 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 25% 5% – 45% 2023
St Lucia 18% 0% – 35% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 18% 5% – 30% 2023
Sudan 25% 10% – 40% 2021 · HS 2017
Suriname 20% 5% – 35% 2023 · HS 2007
Switzerland 0.5%* 0.5% – 0.5% 2023
Syria 112% 20% – 200% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 13% 0% – 25% 2023
Thailand 72% 10% – 80% 2023
Togo 15% 5% – 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 34% 0% – 68% 2023 · HS 2012
Türkiye 10% 2023
Tuvalu 9% 2017 · HS 2017
Uganda 13% 0% – 25% 2023
Ukraine 8.3% 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 40% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 23% 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
20178703.24unchanged
20128703.24changed
20078703.24changed
20028703.24changed
19968703.24changed
19928703.24changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 35

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.

  • N359637 U.S. CBP 25 March 2026 · 8703.24.01.90

    The tariff classification of a 2003 Ferrari 575 Maranello from Italy

  • N358857 U.S. CBP 17 March 2026 · 8703.24.01.90

    The tariff classification of 2019 Jeep Wrangler made in the United States returned from Canada

  • N359594 U.S. CBP 17 March 2026 · 8703.24.01.90

    The tariff classification of a 1975 Jaguar vehicle from England

  • N355346 U.S. CBP 22 December 2025 · 8703.24.01.60

    The tariff classification of a sport car from Italy

  • N356314 U.S. CBP 18 December 2025 · 8703.24.01.90

    The tariff classification of a 1994 Porsche 911 from Germany

  • N352283 U.S. CBP 15 August 2025 · 8703.24.01.90

    The tariff classification of a 1993 Ferrari from Italy

  • 600015660 HMRC 2 June 2026 – 1 June 2029 · 8703 24 10 00

    A Venom F5 Revolution Evolution hyper car is engineered and manufactured in 2025 in the United States as part of the exclusive Venom F5 programme. This ultra-low volume, allocation-only vehicle is produced in "Revolution" and "Evolution" factory specifications, representing the highest levels of…

  • 600015012 HMRC 2 March 2026 – 1 March 2029 · 8703 24 90 00

    1997 Mclaren F1 GTR ‘Longtail’ motor vehicle designed for track racing, one of 28 cars of this model built. Naturally aspirated with a direct fuel injection, the car has a V12 engine with a capacity of 5,990 CC. Rear wheel drive with a 6-speed sequential gearbox, the motor vehicle has double…

  • 600014859 HMRC 17 February 2026 – 16 February 2029 · 8703 24 90 00

    2012 Audi R8 LMS GT3 ULTRA motor vehicle designed for track racing, one of 275 made. Naturally aspirated with a direct fuel injection, the car is fitted with a V10 engine with a capacity of 5,204CC. Of aluminium block and head construction, the car is covered with various advertising/sponsorship…

  • 600014634 HMRC 6 February 2026 – 5 February 2029 · 8703 24 90 00

    This 2008 Porsche 911 997 GT3 RSR features 3795cc, one seat and left-hand drive. Only thirty-Five 997 GT3 RSR models were produced This car remains unmodified, including its brakes, steering and motor components and will be part of a private collection and not used in everyday racing.

  • 600013376 HMRC 5 August 2025 – 4 August 2028 · 8703 24 90 00

    This product is a 1932 Ford Car from Canada. The car has its original chassis, front and rear axels, suspension and cross members. Original steering box, gear box and interior. The 1932 Ford also still has its original lights front and rear, along with the original steel body minus the wings and…

  • 600011912 HMRC 24 January 2025 – 23 January 2028 · 8703 24 90 00

    A motor vehicle made by a Swiss manufacture known for making modified high performance automobiles in low quantities. This example was designed to meet the specifications of the FIA/Le Mans race standards and for use as a legal street/road car. This is a two seater left hand drive, open roofed…

35 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 →

The UK Global Tariff divides subheading 8703.24 into 2 tariff lines; the duty is 10%.

In the EU Combined Nomenclature, subheading 8703.24 covers 2 tariff lines and the duty is 10%.

170 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 10%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of petrol cars over 3000 cc into the UK came to £917.8m between September 2025 and August 2026 (down 16% on the year before); Germany supplied 23%, followed by Italy.

In 2024, countries exported petrol cars over 3000 cc worth US$80.3bn (−19.8% year on year).

The largest exporter was Japan (US$15.7bn), followed by the United States.

Questions and answers

What is the HS code for of a cylinder capacity exceeding 3000 cm3?

Of a cylinder capacity exceeding 3000 cm3 fall under HS subheading 8703.24, part of heading 8703, in section XVII of the Harmonized System.

What is the import duty on of a cylinder capacity exceeding 3000 cm3 in the UK?

Under the UK Global Tariff, imports under 8703.24 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 3000 cm3 in the EU?

Under the EU Combined Nomenclature, imports under 8703.24 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 3000 cm3?

Japan, with US$15.7bn in 2024 (19.5% of world exports).

Which countries can export petrol cars over 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 over 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 over 3000 cc from?

In the 12 months to August 2026, the largest suppliers were Germany (23%), Italy (20%) and United Kingdom (20%), out of total imports of £917.8m.

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