Subheading · Chapter 87 · Heading 8703
8703.80: Other vehicles, with only electric motor for propulsion
Electric cars (battery only)
8703.80 is the HS subheading for electric cars (battery only), under heading 8703 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8703 80 00 00 Other vehicles, with only electric motor for propulsion p/st
- 8703 80 10 00 New 10%p/st
- 8703 80 10 10 New battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding l category vehicles according to regulation (eu) no 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit) 10%p/st
- 8703 80 10 90 Other 10%p/st
- 8703 80 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 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 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–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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £5.6bn | 37.9% | -7.7% | |
| £3.6bn | 24.2% | +32.8% | |
| £1.2bn | 8.1% | +31% | |
| £974.5m | 6.6% | -1.5% | |
| £903.6m | 6.2% | +5.3% | |
| £584.7m | 4% | +1,994% | |
| £432.7m | 2.9% | +314.3% | |
| £344.4m | 2.3% | -30.9% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$57m+US$2bn+> US$10bn
Exports: 115
- Germany: US$41bn
- China: US$32bn
- South Korea: US$11bn
- Mexico: US$10bn
- Japan: US$7bn
- Belgium: US$6bn
- United States: US$6bn
- Czechia: US$4bn
- Spain: US$4bn
- Netherlands: US$3bn
- France: US$3bn
- United Kingdom: US$2bn
- Hungary: US$2bn
- Italy: US$1bn
- Poland: US$1bn
- Austria: US$1bn
- Slovenia: US$680m
- Sweden: US$661m
- Slovakia: US$600m
- Thailand: US$446m
- Morocco: US$382m
- Vietnam: US$317m
- Canada: US$130m
- Hong Kong SAR China: US$122m
- Türkiye: US$107m
- Denmark: US$98m
- India: US$90m
- Norway: US$58m
- Luxembourg: US$57m
- Finland: US$40m
- Croatia: US$38m
- Estonia: US$32m
- Switzerland: US$31m
- Portugal: US$24m
- Romania: US$24m
- Latvia: US$19m
- Singapore: US$19m
- Lithuania: US$19m
- Serbia: US$15m
- New Zealand: US$12m
- Azerbaijan: US$11m
- Indonesia: US$10m
- Kazakhstan: US$9m
- Israel: US$9m
- Saudi Arabia: US$9m
- Malaysia: US$8m
- Australia: US$6m
- Macao SAR China: US$5m
- United Arab Emirates: US$5m
- Bulgaria: US$5m
- Colombia: US$5m
- Ireland: US$5m
- Ukraine: US$4m
- Greece: US$4m
- Bahrain: US$3m
- Kyrgyzstan: US$3m
- Jordan: US$3m
- South Africa: US$3m
- Taiwan: US$2m
- Georgia: US$2m
Trade value (US$) no reported trade < US$13mUS$13m+US$205m+US$2bn+> US$7bn
Imports: 206
- United States: US$22bn
- United Kingdom: US$15bn
- Belgium: US$9bn
- Netherlands: US$8bn
- France: US$8bn
- Germany: US$8bn
- Canada: US$7bn
- Denmark: US$5bn
- Norway: US$5bn
- Sweden: US$4bn
- Australia: US$3bn
- Spain: US$3bn
- Italy: US$3bn
- Türkiye: US$2bn
- Switzerland: US$2bn
- Austria: US$2bn
- Israel: US$2bn
- South Korea: US$2bn
- United Arab Emirates: US$2bn
- Brazil: US$2bn
- Portugal: US$2bn
- Thailand: US$2bn
- Taiwan: US$1bn
- Mexico: US$1bn
- Japan: US$1bn
- Ukraine: US$1bn
- Finland: US$1bn
- Hong Kong SAR China: US$1bn
- Indonesia: US$1bn
- Malaysia: US$929m
- Poland: US$911m
- China: US$792m
- Slovenia: US$653m
- Luxembourg: US$536m
- Singapore: US$535m
- Ireland: US$528m
- Czechia: US$361m
- Hungary: US$346m
- Colombia: US$337m
- Costa Rica: US$331m
- New Zealand: US$276m
- Kyrgyzstan: US$276m
- Uzbekistan: US$272m
- Romania: US$271m
- Philippines: US$269m
- Slovakia: US$253m
- Nepal: US$252m
- Jordan: US$235m
- Tajikistan: US$235m
- Belarus: US$219m
- India: US$213m
- Greece: US$205m
- Egypt: US$200m
- Russia: US$155m
- Chile: US$149m
- Azerbaijan: US$126m
- Uruguay: US$121m
- Macao SAR China: US$118m
- Estonia: US$116m
- Djibouti: US$113m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$41bn | 29.4% | |
| 2 | US$32bn | 23.1% | |
| 3 | US$11bn | 7.6% | |
| 4 | US$10bn | 7.3% | |
| 5 | US$7bn | 5.1% | |
| 6 | US$6bn | 4.6% | |
| 7 | US$6bn | 4.3% | |
| 8 | US$4bn | 3% | |
| 9 | US$4bn | 2.6% | |
| 10 | US$3bn | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$22bn | 16.1% | |
| 2 | US$15bn | 10.4% | |
| 3 | US$9bn | 6.4% | |
| 4 | US$8bn | 6% | |
| 5 | US$8bn | 5.7% | |
| 6 | US$8bn | 5.5% | |
| 7 | US$7bn | 5.2% | |
| 8 | US$5bn | 3.4% | |
| 9 | US$5bn | 3.4% | |
| 10 | US$4bn | 3.1% |
Binding rulings for similar goods 23
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.
- N365435 U.S. CBP
The tariff classification of an electric all-terrain vehicle (ATV) from China
- N363847 U.S. CBP
The tariff classification of a new electric vehicle from South Korea
- N363762 U.S. CBP
The tariff classification of various models of the 2027 Kia EV3 electric vehicle from Mexico
- N360151 U.S. CBP
The tariff classification of an electric vehicle from China
- H340949 U.S. CBP
Affirmation of NY N340984 (July 11, 2024); Tariff classification of a certain Stand-Up All-Terrain Vehicle
- N340984 U.S. CBP
The tariff classification of Stand-up All-Terrain Vehicle from China
- 600013306 HMRC
Electric Mini ATV Ride on four wheeled, electric rechargeable mini ATV. Supplied with UK plug. Chain driven with 3 speed settings plus front and rear disc brakes. Tube steel frame with moulded plastic shell. The product is purely recreational, designed for only light off roading. The ATV comes…
23 rulings in total for this code
Code history
Since 2017; before, these goods were classified under 8703.90.
The UK Global Tariff divides subheading 8703.80 into 3 tariff lines; the duty is 10%.
In the EU Combined Nomenclature, subheading 8703.80 covers 2 tariff lines and the duty is 10%.
169 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 electric cars (battery only) into the UK came to £14.7bn between September 2025 and August 2026 (up 12% on the year before); Germany supplied 38%, followed by China.
In 2024, countries exported electric cars (battery only) worth US$140bn (−8.9% year on year).
The largest exporter was Germany (US$41bn), followed by China.
Questions and answers
What is the HS code for other vehicles, with only electric motor for propulsion?
Other vehicles, with only electric motor for propulsion fall under HS subheading 8703.80, part of heading 8703, in section XVII of the Harmonized System.
What is the import duty on other vehicles, with only electric motor for… in the UK?
Under the UK Global Tariff, imports under 8703.80 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 only electric motor for… in the EU?
Under the EU Combined Nomenclature, imports under 8703.80 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 only electric motor for…?
Germany, with US$41bn in 2024 (29.4% of world exports).
Which countries can export electric cars (battery only) 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 electric cars (battery only)?
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 electric cars (battery only) from?
In the 12 months to August 2026, the largest suppliers were Germany (38%), China (24%) and South Korea (8%), out of total imports of £14.7bn.