UK Global Tariff · commodity code · HS 8703.23

8703 23 11 00

8703 23 11 00: Petrol cars, 1500-3000 cc: Of a cylinder capacity exceeding 1 500 cm3: new, motor caravans

Petrol cars, 1500-3000 cc

✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026

  1. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
  2. Other vehicles, with only spark-ignition internal combustion piston engine
  3. 8703 23 00 00 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3
  4. New
  5. 8703 23 11 00 Motor caravans

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 →

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–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–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 Indonesia 6.5%

Footnotes

TN200 The export of these items may be controlled under the Export Control Order 2008 as amended…
TN205 The following regulations impose trade restrictions on internal repression goods and techn…
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain good…
TN210 The Libya (Sanctions) (EU Exit) Regulations 2020 impose trade restrictions on certain good…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…

UK: imports by month · HS 8703.23

last 12 months£5.5bn+8.6% · previous 12 months
Average import price£12.67 per kg
Jan 2024: £467.2mFeb 2024: £421.7mMar 2024: £516.5mApr 2024: £450.3mMay 2024: £391.1mJun 2024: £426.6mJul 2024: £487.7mAug 2024: £419.8mSept 2024: £451.4mOct 2024: £444.8mNov 2024: £524.9mDec 2024: £355.1mJan 2025: £410.2mFeb 2025: £460.1mMar 2025: £462.8mApr 2025: £382.7mMay 2025: £358.2mJun 2025: £423.4mJul 2025: £458.7mAug 2025: £347.5mSept 2025: £459mOct 2025: £455.3mNov 2025: £406.2mDec 2025: £391.5mJan 2026: £418.7mFeb 2026: £457.8mMar 2026: £549.1mApr 2026: £486.7mMay 2026: £486.4mJun 2026: £494.5mJul 2026: £501.7mAug 2026: £410.2m 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 £1.9bn 34.1% +5.4%
Slovakia £687.6m 12.5% +38.9%
Belgium £640.3m 11.6% +1.6%
China £534.6m 9.7% +134.8%
Japan £455.9m 8.3% -2.4%
Mexico £390m 7.1% +19.7%
Sweden £272.4m 4.9% -4%
Czechia £184.5m 3.3% -33.1%

Same subheading in other tariffs

8703.23 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3

UK lines: 8703.23

Binding rulings for similar goods

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.

  • N363690 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan

  • N363787 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Subaru Impreza WRX STI from Japan

  • N362085 U.S. CBP 5 June 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Sweden

  • N361140 U.S. CBP 15 May 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Russia

  • 600014156 HMRC 19 December 2025 – 18 December 2028 · 8703 23 90 00

    1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.

  • 600012615 HMRC 6 March 2025 – 5 March 2028 · 8703 23 90 00

    A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork,…

  • 600009777 HMRC 12 September 2024 – 11 September 2027 · 8703 23 90 00

    Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car…

  • 600009773 HMRC 2 September 2024 – 1 September 2027 · 8703 23 90 00

    A Formula One racing car which participated solely as a test car for the Formula One 2001 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. It originally contained a 3.0L (182.9…

27 rulings in total for this code

Legal notes

Chapter notes: Chapter 87 →

Commodity code 8703 23 11 00 is a line of the UK Global Tariff under HS subheading 8703.23 (of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3).

The third-country duty is 10%, and quantities are declared in p/st.

170 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 petrol cars, 1500-3000 cc (HS 8703.23) into the UK came to £5.5bn between September 2025 and August 2026 (up 9% on the year before); Germany supplied 34%, followed by Slovakia.

For the same subheading, the EU duty is 10%, the Türkiye duty is 10%, the US duty is 2.5%, the Canada duty is 6.1%, the Mexico duty is 50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 17.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.

The UK imported goods of subheading 8703.23 worth US$6bn in 2024; the largest supplier was Germany.

Questions and answers

What is the UK import duty for commodity code 8703 23 11 00?

The third-country duty in the UK Global Tariff is 10%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 8703 23 11 00?

174 countries have a preferential rate on this line, 170 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 8703 23 11 00?

Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the UK import these goods from?

For subheading 8703.23 as a whole, the largest supplier in 2024 was Germany (US$2bn), followed by Slovakia.

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