Subheading · Chapter 87 · Heading 8703

8703.80

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

Customs duty 10% standard rate · across 3 national lines 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 80 00 00 Other vehicles, with only electric motor for propulsion p/st
  2. 8703 80 10 00 New 10%p/st
  3. 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
  4. 8703 80 10 90 Other 10%p/st
  5. 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 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£14.7bn+11.5% · previous 12 months
Average import price£13.11 per kg
Jan 2024: £753.3mFeb 2024: £716.1mMar 2024: £1.1bnApr 2024: £932.5mMay 2024: £807.2mJun 2024: £1bnJul 2024: £1bnAug 2024: £870.9mSept 2024: £986.6mOct 2024: £1.1bnNov 2024: £1.3bnDec 2024: £1bnJan 2025: £862.2mFeb 2025: £1.1bnMar 2025: £1.1bnApr 2025: £1.2bnMay 2025: £1.1bnJun 2025: £1.2bnJul 2025: £1.1bnAug 2025: £1.1bnSept 2025: £1.3bnOct 2025: £1.2bnNov 2025: £1.1bnDec 2025: £1bnJan 2026: £820.8mFeb 2026: £1.3bnMar 2026: £1.5bnApr 2026: £1.2bnMay 2026: £1bnJun 2026: £1.5bnJul 2026: £1.4bnAug 2026: £1.2bn 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 £5.6bn 37.9% -7.7%
China £3.6bn 24.2% +32.8%
South Korea £1.2bn 8.1% +31%
Czechia £974.5m 6.6% -1.5%
France £903.6m 6.2% +5.3%
Slovakia £584.7m 4% +1,994%
Romania £432.7m 2.9% +314.3%
Japan £344.4m 2.3% -30.9%

Same subheading in other tariffs

World trade in 2024

8703.80 · US$140bn

Trade value (US$) no reported trade < US$3mUS$3m+US$57m+US$2bn+> US$10bn

Exports: 115
  1. Germany: US$41bn
  2. China: US$32bn
  3. South Korea: US$11bn
  4. Mexico: US$10bn
  5. Japan: US$7bn
  6. Belgium: US$6bn
  7. United States: US$6bn
  8. Czechia: US$4bn
  9. Spain: US$4bn
  10. Netherlands: US$3bn
  11. France: US$3bn
  12. United Kingdom: US$2bn
  13. Hungary: US$2bn
  14. Italy: US$1bn
  15. Poland: US$1bn
  16. Austria: US$1bn
  17. Slovenia: US$680m
  18. Sweden: US$661m
  19. Slovakia: US$600m
  20. Thailand: US$446m
  21. Morocco: US$382m
  22. Vietnam: US$317m
  23. Canada: US$130m
  24. Hong Kong SAR China: US$122m
  25. Türkiye: US$107m
  26. Denmark: US$98m
  27. India: US$90m
  28. Norway: US$58m
  29. Luxembourg: US$57m
  30. Finland: US$40m
  31. Croatia: US$38m
  32. Estonia: US$32m
  33. Switzerland: US$31m
  34. Portugal: US$24m
  35. Romania: US$24m
  36. Latvia: US$19m
  37. Singapore: US$19m
  38. Lithuania: US$19m
  39. Serbia: US$15m
  40. New Zealand: US$12m
  41. Azerbaijan: US$11m
  42. Indonesia: US$10m
  43. Kazakhstan: US$9m
  44. Israel: US$9m
  45. Saudi Arabia: US$9m
  46. Malaysia: US$8m
  47. Australia: US$6m
  48. Macao SAR China: US$5m
  49. United Arab Emirates: US$5m
  50. Bulgaria: US$5m
  51. Colombia: US$5m
  52. Ireland: US$5m
  53. Ukraine: US$4m
  54. Greece: US$4m
  55. Bahrain: US$3m
  56. Kyrgyzstan: US$3m
  57. Jordan: US$3m
  58. South Africa: US$3m
  59. Taiwan: US$2m
  60. Georgia: US$2m

Top exporters

RankCountryValueShare
1 Germany US$41bn 29.4%
2 China US$32bn 23.1%
3 South Korea US$11bn 7.6%
4 Mexico US$10bn 7.3%
5 Japan US$7bn 5.1%
6 Belgium US$6bn 4.6%
7 United States US$6bn 4.3%
8 Czechia US$4bn 3%
9 Spain US$4bn 2.6%
10 Netherlands US$3bn 2.5%

Top importers

RankCountryValueShare
1 United States US$22bn 16.1%
2 United Kingdom US$15bn 10.4%
3 Belgium US$9bn 6.4%
4 Netherlands US$8bn 6%
5 France US$8bn 5.7%
6 Germany US$8bn 5.5%
7 Canada US$7bn 5.2%
8 Denmark US$5bn 3.4%
9 Norway US$5bn 3.4%
10 Sweden 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 29 September 2026 · 8703.80.00.20

    The tariff classification of an electric all-terrain vehicle (ATV) from China

  • N363847 U.S. CBP 4 August 2026 · 8703.80.00.20

    The tariff classification of a new electric vehicle from South Korea

  • N363762 U.S. CBP 31 July 2026 · 8703.80.00.20

    The tariff classification of various models of the 2027 Kia EV3 electric vehicle from Mexico

  • N360151 U.S. CBP 10 April 2026 · 8703.80.00.20

    The tariff classification of an electric vehicle from China

  • H340949 U.S. CBP 21 October 2024 · 8703.80.00

    Affirmation of NY N340984 (July 11, 2024); Tariff classification of a certain Stand-Up All-Terrain Vehicle

  • N340984 U.S. CBP 11 July 2024 · 8703.80.20.00

    The tariff classification of Stand-up All-Terrain Vehicle from China

  • 600013306 HMRC 27 June 2025 – 26 June 2028 · 8703 80 10 90

    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.