{
  "summary": "The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other. The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8704.31",
      "source": null,
      "url": "https://border.bot/hs-codes/870431"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 8704.31?",
      "answer": "The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other."
    },
    {
      "question": "What is the duty on HS 8704.31 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8704.31",
      "text": [
        "The European Union tariff splits HS 8704.31 (other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes) into 5 national lines: 8704 31 10 00 (specially designed for the transport of highly radioactive materials), 8704 31 31 00 (new), 8704 31 39 00 (used), 8704 31 91 00 (new) and 1 other.",
        "The general (MFN) duty differs by line: 3.5% on 8704 31 10 00, 22% on 8704 31 31 00, 22% on 8704 31 39 00, 10% on 8704 31 91 00 and 10% on 8704 31 99 00."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 8704.31 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "87",
      "description": "Vehicles other than railway or tramway rolling stock, and parts and accessories thereof"
    },
    "heading": {
      "code": "8704",
      "description": "Motor vehicles for the transport of goods"
    },
    "subheading": {
      "code": "870431",
      "description": "Other, with only spark-ignition internal combustion piston engine: Of a gross vehicle weight not exceeding 5 tonnes"
    },
    "lines": [
      {
        "code": "8704311000",
        "description": "Specially designed for the transport of highly radioactive materials",
        "levels": [
          "Other, with only spark-ignition internal combustion piston engine",
          "Of a gross vehicle weight not exceeding 5 tonnes",
          "Specially designed for the transport of highly radioactive materials"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "NAR",
            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8704311000",
          "dutyText": "3.500 %",
          "startDate": "1999-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "5500",
                "label": "Mercosur"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "VN",
                "label": "Vietnam"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "8704313100",
        "description": "New",
        "levels": [
          "Other, with only spark-ignition internal combustion piston engine",
          "Of a gross vehicle weight not exceeding 5 tonnes",
          "Other",
          "With engines of a cylinder capacity exceeding 2 800 cm3",
          "New"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "NAR",
            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8704313100",
          "dutyText": "22.000 %",
          "startDate": "1994-09-15",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "15.400 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "19.900 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
              }
            ]
          },
          {
            "dutyText": "2.700 %",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "8704313900",
        "description": "Used",
        "levels": [
          "Other, with only spark-ignition internal combustion piston engine",
          "Of a gross vehicle weight not exceeding 5 tonnes",
          "Other",
          "With engines of a cylinder capacity exceeding 2 800 cm3",
          "Used"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "NAR",
            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8704313900",
          "dutyText": "22.000 %",
          "startDate": "1994-09-15",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "15.400 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "19.900 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
              }
            ]
          },
          {
            "dutyText": "2.700 %",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "8704319100",
        "description": "New",
        "levels": [
          "Other, with only spark-ignition internal combustion piston engine",
          "Of a gross vehicle weight not exceeding 5 tonnes",
          "Other",
          "With engines of a cylinder capacity not exceeding 2 800 cm3",
          "New"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "NAR",
            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8704319100",
          "dutyText": "10.000 %",
          "startDate": "1999-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "6.500 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "8.700 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
              }
            ]
          },
          {
            "dutyText": "1.200 %",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "8704319900",
        "description": "Used",
        "levels": [
          "Other, with only spark-ignition internal combustion piston engine",
          "Of a gross vehicle weight not exceeding 5 tonnes",
          "Other",
          "With engines of a cylinder capacity not exceeding 2 800 cm3",
          "Used"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "NAR",
            "abbreviation": "p/st",
            "label": "Number of items",
            "unit": "piece",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "8704319900",
          "dutyText": "10.000 %",
          "startDate": "1999-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
              },
              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
              },
              {
                "code": "MX",
                "label": "Mexico"
              },
              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "code": "PG",
                "label": "Papua New Guinea"
              },
              {
                "code": "PS",
                "label": "Palestine"
              },
              {
                "code": "SB",
                "label": "Solomon Islands"
              },
              {
                "code": "SG",
                "label": "Singapore"
              },
              {
                "code": "SY",
                "label": "Syria"
              },
              {
                "code": "TN",
                "label": "Tunisia"
              },
              {
                "code": "UA",
                "label": "Ukraine"
              },
              {
                "code": "US",
                "label": "United States"
              },
              {
                "code": "WS",
                "label": "Samoa"
              },
              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
              },
              {
                "code": "XK",
                "label": "Kosovo"
              },
              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
              },
              {
                "code": "ZA",
                "label": "South Africa"
              }
            ]
          },
          {
            "dutyText": "6.500 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
              }
            ]
          },
          {
            "dutyText": "8.700 %",
            "origins": [
              {
                "code": "5500",
                "label": "Mercosur"
              }
            ]
          },
          {
            "dutyText": "1.200 %",
            "origins": [
              {
                "code": "VN",
                "label": "Vietnam"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      }
    ],
    "previous": {
      "code": "870423",
      "description": "Of a gross vehicle weight exceeding 20 tonnes",
      "indexable": true
    },
    "next": {
      "code": "870432",
      "description": "Of a gross vehicle weight exceeding 5 tonnes",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 2,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/870431",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "5 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 5,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/870423",
  "next": "https://border.bot/countries/european-union/hs-codes/870432",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/870431.json",
    "html": "https://border.bot/countries/european-union/hs-codes/870431",
    "canonical": "https://border.bot/countries/european-union/hs-codes/870431",
    "markdown": "https://border.bot/countries/european-union/hs-codes/870431.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "870431",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}