Subheading · Chapter 87 · Heading 8703

8703.70

8703.70: Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

Diesel plug-in hybrid cars

8703.70 is the HS subheading for diesel plug-in hybrid cars, under heading 8703 in chapter 87.

What you pay

Importing into UK

Customs duty 10% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8703 70 00 00 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 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 5

  • 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

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–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 India, Indonesia 6.5%

UK: imports by month

last 12 months£63.9m+267.9% · previous 12 months
Average import price£15.91 per kg
Jan 2024: £196kFeb 2024: £973kMar 2024: £628kApr 2024: £2.1mMay 2024: £1.1mJun 2024: £798kJul 2024: £1.6mAug 2024: £768kSept 2024: £319kOct 2024: £512kNov 2024: £1.1mDec 2024: £728kJan 2025: £906kFeb 2025: £475kMar 2025: £4mApr 2025: £1.7mMay 2025: £3mJun 2025: £1mJul 2025: £1.3mAug 2025: £2.4mSept 2025: £3mOct 2025: £2mNov 2025: £1.9mDec 2025: £2.6mJan 2026: £3.7mFeb 2026: £4.3mMar 2026: £12.8mApr 2026: £6.8mMay 2026: £7.8mJun 2026: £7.4mJul 2026: £6.5mAug 2026: £5.2m 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 £56.2m 88% +295.8%
United States £5.4m 8.4% +71.6%
South Africa £2.3m 3.5% —
China £2k 0% —
Spain £0 0% -100%
Hong Kong SAR China £0 0% -100%

Same subheading in other tariffs

World trade in 2024

8703.70 · US$3bn

Trade value (US$) no reported trade < US$2mUS$2m+US$13m+US$89m+> US$694m

Exports: 57
  1. Germany: US$2bn
  2. United States: US$694m
  3. South Korea: US$192m
  4. Netherlands: US$156m
  5. Slovakia: US$100m
  6. South Africa: US$89m
  7. Denmark: US$47m
  8. Belgium: US$44m
  9. United Kingdom: US$30m
  10. Sweden: US$29m
  11. France: US$22m
  12. Spain: US$19m
  13. Poland: US$14m
  14. Austria: US$13m
  15. Hungary: US$9m
  16. Italy: US$7m
  17. Slovenia: US$6m
  18. Estonia: US$6m
  19. Finland: US$5m
  20. Luxembourg: US$5m
  21. Czechia: US$5m
  22. Bulgaria: US$4m
  23. Lithuania: US$4m
  24. China: US$2m
  25. Romania: US$2m
  26. Canada: US$2m
  27. Mexico: US$2m
  28. Japan: US$1m
  29. Cambodia: US$1m
  30. Latvia: US$835k
  31. Singapore: US$665k
  32. Norway: US$631k
  33. Serbia: US$578k
  34. Switzerland: US$549k
  35. Australia: US$492k
  36. Türkiye: US$465k
  37. Ukraine: US$462k
  38. New Zealand: US$329k
  39. Portugal: US$308k
  40. Croatia: US$218k
  41. United Arab Emirates: US$134k
  42. Thailand: US$82k
  43. Ireland: US$72k
  44. Tunisia: US$71k
  45. Israel: US$30k
  46. Saudi Arabia: US$25k
  47. Tajikistan: US$25k
  48. Azerbaijan: US$21k
  49. Bolivia: US$6k
  50. Georgia: US$6k
  51. Fiji: US$4k
  52. Iceland: US$4k
  53. Senegal: US$1k
  54. Greece: US$100
  55. Botswana: US$0
  56. Cyprus: US$0
  57. Malta: US$0

Top exporters

RankCountryValueShare
1 Germany US$2bn 51.9%
2 United States US$694m 22%
3 South Korea US$192m 6.1%
4 Netherlands US$156m 5%
5 Slovakia US$100m 3.2%
6 South Africa US$89m 2.8%
7 Denmark US$47m 1.5%
8 Belgium US$44m 1.4%
9 United Kingdom US$30m 0.9%
10 Sweden US$29m 0.9%

Top importers

RankCountryValueShare
1 Germany US$712m 22.6%
2 Italy US$365m 11.6%
3 France US$333m 10.6%
4 Spain US$292m 9.3%
5 United States US$176m 5.6%
6 Sweden US$168m 5.3%
7 Belgium US$140m 4.4%
8 Austria US$114m 3.6%
9 Netherlands US$91m 2.9%
10 Denmark US$87m 2.8%

Code history

Since 2017; before, these goods were classified under 8703.31, 8703.32, 8703.33.

Subheading 8703.70 is a single line in the UK Global Tariff, where the duty is 10%.

The EU Combined Nomenclature has one tariff line for subheading 8703.70; 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 diesel plug-in hybrid cars worth £63.9m (up 268% on the year before), at an average of £15.91 per kg; Germany supplied 88%, followed by United States.

World trade in diesel plug-in hybrid cars reached US$3bn in 2024, up 7.7% on 2023.

Germany was the largest exporter with 51.9% of the total, ahead of the United States.

Questions and answers

What is the HS code for other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power?

Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power fall under HS subheading 8703.70, part of heading 8703, in section XVII of the Harmonized System.

What is the import duty on other vehicles, with both compression-ignition… in the UK?

Under the UK Global Tariff, imports under 8703.70 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 other vehicles, with both compression-ignition… in the EU?

Under the EU Combined Nomenclature, imports under 8703.70 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 other vehicles, with both compression-ignition…?

Germany, with US$2bn in 2024 (51.9% of world exports).

Which countries can export diesel plug-in hybrid cars 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 diesel plug-in hybrid cars?

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 diesel plug-in hybrid cars from?

In the 12 months to August 2026, the largest suppliers were Germany (88%), United States (8%) and South Africa (4%), out of total imports of £63.9m.