Key facts
- HS subheading
- 8703.80
- Duty (MFN)
- 10%
- National lines
- 3
- 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 splits HS 8703.80 (other vehicles, with only electric motor for propulsion) into 3 national lines: 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)), 8703 80 10 90 (other) and 8703 80 90 00 (used). The general (MFN) duty is 10% on all 3 lines.
European Union lines under 8703.80
The European Union tariff splits HS 8703.80 (other vehicles, with only electric motor for propulsion) into 3 national lines: 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)), 8703 80 10 90 (other) and 8703 80 90 00 (used).
The general (MFN) duty is 10% on all 3 lines.
- 8703 80 10 10New 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)Duty: 10%
- 8703 80 10 90OtherDuty: 10%
- 8703 80 90 00UsedDuty: 10%
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 8703.80 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8703.80?
The European Union tariff splits HS 8703.80 (other vehicles, with only electric motor for propulsion) into 3 national lines: 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)), 8703 80 10 90 (other) and 8703 80 90 00 (used).
What is the duty on HS 8703.80 in the European Union?
The general (MFN) duty is 10% on all 3 lines.
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.