Subheading · Chapter 87 · Heading 8707

8707.10

8707.10: For the vehicles of heading 8703

Car bodies

8707.10 is the HS subheading for car bodies, under heading 8707 in chapter 87.

What you pay

Importing into UK

Customs duty 4% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8707 10 00 00 For the vehicles of heading 8703 p/st
  2. 8707 10 10 00 For industrial assembly purposes 4%p/st
  3. 8707 10 90 00 Other 4%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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • 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)—4%
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
DCTS Standard Indonesia 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–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
CPTPP Brunei, Malaysia 0.8%

UK: imports by month

last 12 months£304.2m+7.9% · previous 12 months
Average import price£29.53 per kg
Jan 2024: £17.3mFeb 2024: £20.2mMar 2024: £18.2mApr 2024: £20.3mMay 2024: £20.2mJun 2024: £37.7mJul 2024: £27.7mAug 2024: £10.1mSept 2024: £37.2mOct 2024: £31.9mNov 2024: £25.5mDec 2024: £26.1mJan 2025: £14mFeb 2025: £23.6mMar 2025: £21.3mApr 2025: £18.2mMay 2025: £17.3mJun 2025: £20.1mJul 2025: £23.1mAug 2025: £23.3mSept 2025: £26.4mOct 2025: £33.6mNov 2025: £46.5mDec 2025: £11.1mJan 2026: £32.3mFeb 2026: £23.8mMar 2026: £29.6mApr 2026: £28.7mMay 2026: £26.1mJun 2026: £19.2mJul 2026: £13.2mAug 2026: £13.5m 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 £257.5m 84.7% +10.1%
Italy £30.2m 9.9% +39.2%
Slovakia £5.7m 1.9% +220%
Japan £4.4m 1.4% +1,689.2%
United Kingdom £1.6m 0.5% +34.2%
France £1.4m 0.4% +29.3%
Austria £1.3m 0.4% -92.7%
Czechia £596k 0.2% -33.9%

Same subheading in other tariffs

World trade in 2024

8707.10 · US$3bn

Trade value (US$) no reported trade < US$376kUS$376k+US$10m+US$57m+> US$177m

Exports: 105
  1. China: US$1bn
  2. Germany: US$632m
  3. Uzbekistan: US$223m
  4. United States: US$177m
  5. Czechia: US$162m
  6. Japan: US$123m
  7. Italy: US$72m
  8. Sweden: US$70m
  9. Portugal: US$67m
  10. Slovakia: US$61m
  11. Poland: US$57m
  12. Netherlands: US$36m
  13. United Kingdom: US$35m
  14. Thailand: US$35m
  15. India: US$20m
  16. Spain: US$20m
  17. Mexico: US$20m
  18. Morocco: US$20m
  19. Belgium: US$17m
  20. Romania: US$14m
  21. Hungary: US$12m
  22. France: US$12m
  23. Austria: US$12m
  24. South Africa: US$11m
  25. Indonesia: US$11m
  26. Türkiye: US$10m
  27. Russia: US$8m
  28. Canada: US$6m
  29. Australia: US$6m
  30. Singapore: US$5m
  31. Brazil: US$5m
  32. South Korea: US$5m
  33. Finland: US$5m
  34. Serbia: US$3m
  35. Egypt: US$2m
  36. Tunisia: US$2m
  37. Colombia: US$2m
  38. Bulgaria: US$2m
  39. Malaysia: US$2m
  40. Lithuania: US$2m
  41. Vietnam: US$1m
  42. Denmark: US$1m
  43. Tanzania: US$1m
  44. Estonia: US$1m
  45. Ireland: US$1m
  46. Switzerland: US$964k
  47. Taiwan: US$920k
  48. New Zealand: US$804k
  49. United Arab Emirates: US$587k
  50. Latvia: US$585k
  51. Iran: US$485k
  52. Jamaica: US$377k
  53. Luxembourg: US$298k
  54. Saudi Arabia: US$219k
  55. Croatia: US$184k
  56. Norway: US$133k
  57. Hong Kong SAR China: US$130k
  58. Philippines: US$102k
  59. Trinidad & Tobago: US$100k
  60. Qatar: US$97k

Top exporters

RankCountryValueShare
1 China US$1bn 41.6%
2 Germany US$632m 18.5%
3 Uzbekistan US$223m 6.5%
4 United States US$177m 5.2%
5 Czechia US$162m 4.7%
6 Japan US$123m 3.6%
7 Italy US$72m 2.1%
8 Sweden US$70m 2.1%
9 Portugal US$67m 2%
10 Slovakia US$61m 1.8%

Top importers

RankCountryValueShare
1 Iran US$608m 17.8%
2 Kazakhstan US$458m 13.4%
3 United Arab Emirates US$408m 12%
4 United Kingdom US$361m 10.6%
5 Morocco US$290m 8.5%
6 Italy US$158m 4.6%
7 India US$141m 4.1%
8 Malaysia US$130m 3.8%
9 Saudi Arabia US$83m 2.4%
10 Belgium US$71m 2.1%

Import duty on this product around the world 163

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.

  • 8%median duty
  • 15number of duty-free countries (MFN)
  • 80%highest: Thailand, Bhutan, Pakistan

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 2% 2023
Algeria 5% 2023
Angola 6% 2% – 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 7.5% 0% – 15% 2023
Aruba 36% 12% – 50% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 6.7% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 15% 2021 · HS 2017
Belize 5% 2023
Benin 7.5% 5% – 10% 2023
Bermuda 35% 2023
Bhutan 50% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 25% 2023
Brazil 35% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 7.5% 5% – 10% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 6% 2023
Cape Verde 25% 5% – 30% 2023 · HS 2017
Cayman Islands 27% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 5% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 25% 20% – 30% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 7.5% 5% – 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 25% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 1% 2022
Equatorial Guinea 20% 2023
Eswatini 25% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 4.5% 2023
Fiji 32% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 7.5% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 7.5% 5% – 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 20% 2023
Guinea 7.5% 5% – 10% 2023
Guinea-Bissau 7.5% 5% – 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 7.5% 5% – 10% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 40% 2023
Iran 20% 2020 · HS 2017
Israel 6% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 0% – 10% 2023
Kenya 25% 2023
Kiribati 25% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 15% 2021 · HS 2017
Laos 0% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 25% 2023
Liberia 7.5% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 23% 0% – 30% 2023
Maldives 35% 2023
Mali 7.5% 5% – 10% 2023
Mauritania 7.5% 5% – 10% 2023 · HS 2017
Mauritius 30% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 40% 2023
Mozambique 5% 2023
Myanmar (Burma) 4.3% 3% – 5% 2023 · HS 2017
Namibia 25% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 10% 2023
Nicaragua 5% 2023
Niger 7.5% 5% – 10% 2023
Nigeria 7.5% 5% – 10% 2023
North Macedonia 11% 1% – 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 50% 2023
Palestinian Territories 6% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 0% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 15% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 7.5% 5% – 10% 2023
Seychelles 13% 0% – 25% 2023
Sierra Leone 7.5% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 25% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0.9%* 2023
Syria 8.8% 5% – 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 25% 2023
Thailand 80% 2023
Togo 7.5% 5% – 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 4.5% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 25% 2023
Ukraine 6.2% 0% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 2023
United States 2.5% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 28% 27% – 30% 2023
Wallis & Futuna 10% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.3% 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
78421 Bodies (including cabs), for the motor vehicles of group 781
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
49210 Bodies for motor vehicles
ISIC Rev. 4 activity
2920 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers

Earlier HS editions

HSCode
20178707.10unchanged
20128707.10unchanged
20078707.10unchanged
20028707.10unchanged
19968707.10unchanged
19928707.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N357384 U.S. CBP 28 January 2026 · 8707.10.00.20

    The tariff classification and country of origin of a body panel and chassis assembly

  • N356002 U.S. CBP 9 December 2025 · 8707.10.00.20

    The tariff classification of electric vehicle bodies from China

  • N339708 U.S. CBP 15 May 2024 · 8707.10.00.20

    The tariff classification of a vehicle cab and chassis from South Africa

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 Sanctions · Applies from:

    Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R1846 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

  3. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

    2026HTSRev11 · Source: hts.usitc.gov

Rule changes →

In the UK Global Tariff, subheading 8707.10 covers 2 tariff lines and the duty is 4%.

The EU Combined Nomenclature divides subheading 8707.10 into 2 tariff lines; the duty is 4.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 172 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 car bodies worth £304.2m (up 8% on the year before), at an average of £29.53 per kg; Germany supplied 85%, followed by Italy.

World trade in car bodies reached US$3bn in 2024, down 0.3% on 2023.

China was the largest exporter with 41.6% of the total, ahead of Germany.

Questions and answers

What is the HS code for for the vehicles of heading 8703?

For the vehicles of heading 8703 fall under HS subheading 8707.10, part of heading 8707, in section XVII of the Harmonized System.

What is the import duty on for the vehicles of heading 8703 in the UK?

Under the UK Global Tariff, imports under 8707.10 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on for the vehicles of heading 8703 in the EU?

Under the EU Combined Nomenclature, imports under 8707.10 from countries without a preferential agreement are charged at 4.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most for the vehicles of heading 8703?

China, with US$1bn in 2024 (41.6% of world exports).

Which countries can export car bodies to the UK duty-free?

172 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 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on car bodies?

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 car bodies from?

In the 12 months to August 2026, the largest suppliers were Germany (85%), Italy (10%) and Slovakia (2%), out of total imports of £304.2m.

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