Subheading · Chapter 87 · Heading 8707
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
Rates by national line · UK Global Tariff
UK lines →- 8707 10 00 00 For the vehicles of heading 8703 p/st
- 8707 10 10 00 For industrial assembly purposes 4%p/st
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$376kUS$376k+US$10m+US$57m+> US$177m
Exports: 105
- China: US$1bn
- Germany: US$632m
- Uzbekistan: US$223m
- United States: US$177m
- Czechia: US$162m
- Japan: US$123m
- Italy: US$72m
- Sweden: US$70m
- Portugal: US$67m
- Slovakia: US$61m
- Poland: US$57m
- Netherlands: US$36m
- United Kingdom: US$35m
- Thailand: US$35m
- India: US$20m
- Spain: US$20m
- Mexico: US$20m
- Morocco: US$20m
- Belgium: US$17m
- Romania: US$14m
- Hungary: US$12m
- France: US$12m
- Austria: US$12m
- South Africa: US$11m
- Indonesia: US$11m
- Türkiye: US$10m
- Russia: US$8m
- Canada: US$6m
- Australia: US$6m
- Singapore: US$5m
- Brazil: US$5m
- South Korea: US$5m
- Finland: US$5m
- Serbia: US$3m
- Egypt: US$2m
- Tunisia: US$2m
- Colombia: US$2m
- Bulgaria: US$2m
- Malaysia: US$2m
- Lithuania: US$2m
- Vietnam: US$1m
- Denmark: US$1m
- Tanzania: US$1m
- Estonia: US$1m
- Ireland: US$1m
- Switzerland: US$964k
- Taiwan: US$920k
- New Zealand: US$804k
- United Arab Emirates: US$587k
- Latvia: US$585k
- Iran: US$485k
- Jamaica: US$377k
- Luxembourg: US$298k
- Saudi Arabia: US$219k
- Croatia: US$184k
- Norway: US$133k
- Hong Kong SAR China: US$130k
- Philippines: US$102k
- Trinidad & Tobago: US$100k
- Qatar: US$97k
Trade value (US$) no reported trade < US$274kUS$274k+US$4m+US$31m+> US$158m
Imports: 171
- Iran: US$608m
- Kazakhstan: US$458m
- United Arab Emirates: US$408m
- United Kingdom: US$361m
- Morocco: US$290m
- Italy: US$158m
- India: US$141m
- Malaysia: US$130m
- Saudi Arabia: US$83m
- Belgium: US$71m
- Thailand: US$62m
- France: US$56m
- Germany: US$54m
- United States: US$53m
- Taiwan: US$46m
- Azerbaijan: US$32m
- Algeria: US$31m
- Japan: US$28m
- Uzbekistan: US$27m
- Ukraine: US$25m
- Nigeria: US$21m
- Brazil: US$20m
- Russia: US$19m
- Egypt: US$15m
- Netherlands: US$14m
- Mexico: US$12m
- Czechia: US$12m
- Slovakia: US$12m
- Philippines: US$11m
- Poland: US$11m
- Canada: US$9m
- South Korea: US$9m
- Spain: US$9m
- Singapore: US$9m
- Indonesia: US$8m
- Sweden: US$6m
- Kyrgyzstan: US$6m
- Australia: US$5m
- Austria: US$4m
- Hungary: US$4m
- China: US$4m
- Denmark: US$4m
- Estonia: US$4m
- Croatia: US$4m
- Vietnam: US$3m
- Sri Lanka: US$3m
- Tunisia: US$3m
- Switzerland: US$3m
- Romania: US$3m
- Portugal: US$3m
- Finland: US$3m
- Bangladesh: US$2m
- Myanmar (Burma): US$2m
- Ireland: US$2m
- Honduras: US$2m
- Libya: US$2m
- Kenya: US$2m
- Norway: US$2m
- Latvia: US$2m
- Argentina: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
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.
-
Sanctions · Applies from: CELEX 32026R1846 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
CELEX 32026R1848 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11
2026HTSRev11 · Source: hts.usitc.gov
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.