European Union tariff, chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Last updated
Key facts
- National lines
- 367
- Subheadings
- 98
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Summary
The European Union tariff has 367 national lines in HS chapter 87 (vehicles other than railway or tramway rolling stock, and parts and accessories thereof), under 98 subheadings in 16 headings.
Subheadings with European Union lines
The European Union tariff has 367 national lines in HS chapter 87 (vehicles other than railway or tramway rolling stock, and parts and accessories thereof), under 98 subheadings in 16 headings.
87.01 Tractors (other than tractors of heading 8709)
- 8701.10Single axle tractors1 line
- 8701.21Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)2 lines
- 8701.22Road tractors for semi-trailers: With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion2 lines
- 8701.23Road tractors for semi-trailers: With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion2 lines
- 8701.24Road tractors for semi-trailers: With only electric motor for propulsion2 lines
- 8701.29Road tractors for semi-trailers: Other1 line
- 8701.30Track-laying tractors1 line
- 8701.91Other, of an engine power: Not exceeding 18 kW2 lines
- 8701.92Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW2 lines
- 8701.93Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW2 lines
- 8701.94Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW2 lines
- 8701.95Other, of an engine power: Exceeding 130 kW2 lines
87.02 Motor vehicles for the transport of ten or more persons, including the driver
- 8702.10With only compression-ignition internal combustion piston engine (diesel or semi-diesel)4 lines
- 8702.20With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion2 lines
- 8702.30With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion2 lines
- 8702.40With only electric motor for propulsion1 line
- 8702.90Other5 lines
87.03 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
- 8703.10Vehicles specially designed for travelling on snow; golf cars and similar vehicles2 lines
- 8703.21Other vehicles, with only spark-ignition internal combustion piston engine: Of a cylinder capacity not exceeding 1,000 cc2 lines
- 8703.22Other vehicles, with only spark-ignition internal combustion piston engine: Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm32 lines
- 8703.23Other vehicles, with only spark-ignition internal combustion piston engine: Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm33 lines
- 8703.24Other vehicles, with only spark-ignition internal combustion piston engine: Of a cylinder capacity exceeding 3,000 cc2 lines
- 8703.31Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity not exceeding 1,500 cc2 lines
- 8703.32Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm33 lines
- 8703.33Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 2,500 cc3 lines
- 8703.40Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power4 lines
- 8703.50Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power1 line
- 8703.60Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power4 lines
- 8703.70Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power1 line
- 8703.80Other vehicles, with only electric motor for propulsion3 lines
- 8703.90Other1 line
87.04 Motor vehicles for the transport of goods
- 8704.10Dumpers designed for off-highway use2 lines
- 8704.21Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight not exceeding 5 tonnes5 lines
- 8704.22Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes3 lines
- 8704.23Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a gross vehicle weight exceeding 20 tonnes3 lines
- 8704.31Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes5 lines
- 8704.32Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight exceeding 5 tonnes3 lines
- 8704.41Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Of a gross vehicle weight not exceeding 5 tonnes5 lines
- 8704.42Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes3 lines
- 8704.43Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Of a gross vehicle weight exceeding 20 tonnes3 lines
- 8704.51Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight not exceeding 5 tonnes5 lines
- 8704.52Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: Of a gross vehicle weight exceeding 5 tonnes3 lines
- 8704.60Other with only electric motor for propulsion1 line
- 8704.90Other1 line
87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
87.06 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
- 8706.00Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.054 lines
87.07 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
87.08 Parts and accessories of the motor vehicles of headings 8701 to 8705
- 8708.10Bumpers and parts thereof4 lines
- 8708.21Other parts and accessories of bodies (including cabs): Safety seat belts2 lines
- 8708.22Other parts and accessories of bodies (including cabs): Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter2 lines
- 8708.29Other parts and accessories of bodies (including cabs): Other4 lines
- 8708.30Brakes and servo-brakes; parts thereof7 lines
- 8708.40Gear boxes and parts thereof12 lines
- 8708.50Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof30 lines
- 8708.70Road wheels and parts and accessories thereof16 lines
- 8708.80Suspension systems and parts thereof (including shock-absorbers)8 lines
- 8708.91Other parts and accessories: Radiators and parts thereof11 lines
- 8708.92Other parts and accessories: Silencers (mufflers) and exhaust pipes; parts thereof4 lines
- 8708.93Other parts and accessories: Clutches and parts thereof2 lines
- 8708.94Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof12 lines
- 8708.95Other parts and accessories: Safety airbags with inflater system; parts thereof8 lines
- 8708.99Other parts and accessories: Other15 lines
87.09 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
87.10 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
- 8710.00Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles1 line
87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
- 8711.10With internal combustion piston engine of a cylinder capacity not exceeding 50 cc1 line
- 8711.20With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc3 lines
- 8711.30With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc2 lines
- 8711.40With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc1 line
- 8711.50With internal combustion piston engine of a cylinder capacity exceeding 800 cc1 line
- 8711.60With electric motor for propulsion3 lines
- 8711.90Other1 line
87.12 Bicycles and other cycles (including delivery tricycles), not motorised
- 8712.00Bicycles and other cycles (including delivery tricycles), not motorised7 lines
87.13 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled
87.14 Parts and accessories of vehicles of headings 8711 to 8713
- 8714.10Of motorcycles (including mopeds)7 lines
- 8714.20Of carriages for disabled persons1 line
- 8714.91Other: Frames and forks, and parts thereof16 lines
- 8714.92Other: Wheel rims and spokes2 lines
- 8714.93Other: Hubs, other than coaster braking hubs and hub brakes, and free- wheel sprocket-wheels4 lines
- 8714.94Other: Brakes, including coaster braking hubs and hub brakes, and parts thereof6 lines
- 8714.95Other: Saddles1 line
- 8714.96Other: Pedals and crank-gear, and parts thereof5 lines
- 8714.99Other: Other15 lines
87.15 Baby carriages and parts thereof
- 8715.00Baby carriages and parts thereof2 lines
87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
- 8716.10Trailers and semi-trailers of the caravan type, for housing or camping2 lines
- 8716.20Self-loading or self-unloading trailers and semi-trailers for agricultural purposes1 line
- 8716.31Other trailers and semi-trailers for the transport of goods: Tanker trailers and tanker semi-trailers1 line
- 8716.39Other trailers and semi-trailers for the transport of goods: Other4 lines
- 8716.40Other trailers and semi-trailers1 line
- 8716.80Other vehicles1 line
- 8716.90Parts9 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 87 are live on border.bot for the United States (402 lines, also used by 1 other country).
- United States402 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 87?
The European Union tariff has 367 national lines in HS chapter 87 (vehicles other than railway or tramway rolling stock, and parts and accessories thereof), under 98 subheadings in 16 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.