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EAEU HS code

8703 23 904 2 — 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: other vehicles, with only spark-ignition internal combustion piston engine: with an engine cylinder capacity exceeding 1,500 cm³ but not exceeding 3,000 cm³: used: other: with an engine cylinder capacity exceeding 1,500 cm³ but not exceeding 1,800 cm³: motor cars, more than 5 years but not more than 7 years having elapsed since their production

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: other vehicles, with only spark-ignition internal combustion piston engine: with an engine cylinder capacity exceeding 1,500 cm³ but not exceeding 3,000 cm³: used: other: with an engine cylinder capacity exceeding 1,500 cm³ but not exceeding 1,800 cm³: motor cars, more than 5 years but not more than 7 years having elapsed since their production

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
20%, but not less than EUR 0.36/cm³

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
шт
Item
Requirements and measures
4

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
VAT-exempt or 22%

Exempt if it is a medical device on the exemption list. Otherwise 22%.

Where it sits in the nomenclature

Section XVII. Vehicles, aircraft, vessels and associated transport equipment

  1. 87Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
  2. 8703Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars (excl. motor vehicles of heading 8702)
  3. 8703 23Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1,500 cm³ but <= 3,000 cm³ (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10)
  4. 8703 23 90Motor cars and other motor vehicles principally designed for the transport of <10 persons, incl. station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1,500 cm³ but <= 3,000 cm³, used (excl. vehicles for travelling on snow and other specially designed vehicles of subheading 8703.10)
  5. 8703 23 904 2you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 8703 5 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

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: 8703 10 – vehicles specially designed for travelling on snow; golf cars and similar vehicles – other vehicles, with only spark-ignition internal combustion reciprocating piston engine: 8703 21 – – of a cylinder capacity not exceeding 1000 cm3 8703 22 – – of a cylinder capacity exceeding 1000 cm3 but not exceeding 1500 cm3 8703 23 – – of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3 8703 24 – – of a cylinder capacity exceeding 3000 cm3 – other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): 8703 31 – – of a cylinder capacity not exceeding 1500 cm3 8703 32 – – of a cylinder capacity exceeding 1500 cm3 but not exceeding 2500 cm3 8703 33 – – of a cylinder capacity exceeding 2500 cm3

8703 40 – other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703 50 – other 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 power 8703 60 – other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703 70 – other 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 power 8703 80 – other vehicles, with only electric motor for propulsion 8703 90 – other

This heading covers motor vehicles of various kinds (including amphibious motor vehicles) intended for the carriage of persons; however, it does not include motor vehicles of heading 8702. Vehicles of this heading may have engines of any type (internal combustion engines, electric motors, gas turbine engines, combinations of a piston internal combustion engine with one or more electric motors, etc.). This heading includes: (1) Vehicles specially designed for driving on snow; motor vehicles for carrying golfers and similar vehicles. (a) Vehicles specifically designed for snow travel (e.g. snowmobiles). (b) Cars for the carriage of golfers and similar vehicles. (2) Other vehicles. (a) Passenger cars (e.g. limousines, taxis, sports and racing cars). (b) Specialized vehicles such as ambulances, prison vans and hearses. (c) Motor vehicles equipped for living (tourist vans, etc.), vehicles for transporting people,

specially equipped for habitation (with sleeping accommodation, kitchen, toilet, etc.). (d) Four-wheeled motor vehicles with a tube chassis, having a motor-car type steering system (e.g., a steering system based on the Ackerman principle). For the purposes of this heading, the term "station wagons" means vehicles with a maximum seating capacity of 9 persons (including the driver), the interior space of which may be used, without structural alteration, for the transport of both persons and goods. The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are principally designed for the transport of persons rather than for the transport of goods (heading 8704). These features are applicable in the classification of motor vehicles which generally have a gross vehicle weight of less than 5 tonnes and which have a single enclosed interior space comprising an area for the driver and passengers and another area that may be used for the transport of both persons and goods. This category usually includes vehicles commonly known as "multipurpose" vehicles (e.g., van-type vehicles, sport utility vehicles, certain pick-up type vehicles). The following features are characteristic design features generally applicable to vehicles falling in this heading: (a) presence of permanent seats with safety equipment (e.g., safety seat belts or anchor points and fittings for installing safety seat belts) for each person, or the presence of permanent anchor points and fittings for installing seats and safety equipment in the rear area behind the area for the driver and front passengers; such seats may be fixed, fold-away, removable from anchor points or collapsible; (b) presence of windows in the two side panels of the rear part of the body; (c) presence of a sliding, swing-out or lift-up door or doors, with windows, on the side panels or in the rear; (d) absence of a permanent panel or barrier between the area for the driver and front passengers and the rear area that may be used for the transport of both persons and goods; (e) presence of comfort features and interior finish and fittings throughout the vehicle interior that are associated with the passenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtrays). This heading also covers light three-wheeled vehicles such as: - those fitted with a motorcycle engine, wheels, etc., which by virtue of their mechanical construction have the characteristics of conventional motor cars, i.e., are fitted with a motor-car type steering system or with both a reverse gear and a differential; - those mounted on a T-shaped chassis, the two rear wheels of which are independently driven by separate battery-powered electric motors.

Control of such vehicles, as a rule, is carried out from one central control lever, with which the driver can start the movement of the vehicle, make acceleration, braking, stop and move in reverse, and also make turns to the right or left by changing the torque transmitted to the driving wheels, or turning the front wheel. Three-wheeled vehicles described above are classified in heading 8704 if they are intended to carry goods. The vehicles of this heading may be either wheeled or tracked. Vehicles that combine a piston internal combustion engine with one or more electric motors are called hybrid electric vehicles (HEVs). For mechanical propulsion, these vehicles use the energy of both combustible fuel and electrical energy storage devices (e.g., electric battery, condenser, flywheel/generator). There are different types of hybrid electric vehicles (HEVs), which differ in the transmission circuit (such as parallel hybrids, serial hybrids, separate or sequentially parallel hybrids) and the degree of hybridization (such as full hybrids, medium hybrids, and plug-in hybrids). Power grid recharging hybrids (PHEVs) include electric vehicles whose electric batteries can be recharged from an electrical outlet or charging station. Vehicles powered by one or more battery-powered electric motors are called electric vehicles (EVs). Specialized vehicles for use on attractions, such as an x-type attraction, are classified in heading 9508.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 87 — Vehicles other than railway or tramway rolling stock, and parts and accessories thereof 15 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheading 8708 22 covers:

(a) front windshields, rear windows and other framed windows; and

(b) front windshields, rear windows and other windows, whether or not framed, containing heating or other electrical or electronic devices;

used exclusively or mainly with motor vehicles of headings 8701 to 8705.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of headings 8701, 8702, 8703, 8704, 8705 and 8716, the term “in service” applies to vehicles which have been in service for 3 years or more, irrespective of the mileage of the motor vehicle.

In the absence of documentary confirmation of the moment of release, that is, the date of manufacture of the vehicle, the year of release is determined by the manufacturing code specified in the identification number of the vehicle, while the full year of release is calculated from July 1 of the year of manufacture.

2. For the purposes of headings 8702 and 8703, the term “vehicles specially designed for medical purposes” means motor vehicles bearing special markings, audible and light-signalling equipment equipped with stretchers for the transport of the patient, devices for fixing stretchers during transport and ensuring the transport of the patient on stretchers installed therein.

3. In the supplementary note of the Eurasian Economic Union 6 to this chapter and heading 8704, the term "total vehicle mass" means the road mass specified by the manufacturer as the maximum design vehicle mass equal to the sum of the vehicle's own mass, the maximum load mass, the driver's mass and the mass of the full fuel tank.

4. For the purposes of subheadings 8716 39 300 1, 8716 39 500 2, 8716 39 800 3 and 8716 39 800 6, the term “total mass” means the road mass specified by the manufacturer as the maximum design mass of the semi-trailer or trailer equal to the sum of the proper mass of the semi-trailer or trailer and the maximum load mass.

5. In this chapter, the term "ecological class" means the classification code characterizing motor vehicles according to the level of emissions of harmful (polluting) substances, which are the exhaust gases of internal combustion engines and evaporation of motor vehicles fuel containing harmful (polluting) substances (carbon monoxide, hydrocarbons, nitrogen oxides and particulates).

6. For the purpose of heading 8703, the term “road vehicles” means motor vehicles satisfying all the following conditions:

(a) the gross mass of the vehicle is less than 5000 kg;

(b) a single enclosed interior space consists of a zone for the driver and one or two passengers in a row with the driver (zone 1) and an area that can be used for the transport of both people and goods (zone 2);

(c) both areas are equipped with permanent anchorages and fittings for the installation of seats and safety devices for each person, the seats may be fixed, folding or removable;

(d) the number of seats that can be installed in two zones shall allow the carriage of no more than 9 persons, including the driver;

(e) the side walls of zone 2 are equipped with windows;

(f) Area 2 has at least one door equipped with a window, side wall or rear;

(g) the ground clearance (including adjustable) provided by the vehicle manufacturer is not less than 210 mm;

(h) there is an all-wheel drive switchable to 2 wheels or non-switchable.

7. For subheadings 8703 21 109 1, 8703 40 109 1, 8703 40 109 2, 8703 60 109 1, 8703 60 109 2:

(а) термин «моторные транспортные средства повышенной проходимости» применяется к моторным транспортным средствам, не предназначенным для движения по дорогам общего пользования;

(b) the term “off-road tyres” means tyres with a rated pressure of not more than 100 kPa when driving off-road, having a tread pattern consisting of tracks of the same or different configuration separated by recesses.

8. In this chapter, any reference to an “electric motor” also applies to several electric motors.

9. In this chapter, the term "maximum 30-minute power of an electric motor" means the maximum load power that an electric motor can continuously provide for a 30-minute time period specified in the vehicle type approval. If there are several electric motors in a motor vehicle that drive it, their maximum 30-minute power is added.

10. For the purposes of headings 8703 80 000 3 and 8703 80 000 5, the term "passenger cars of category M1 or M1G" means motor vehicles used for the carriage of passengers and having, in addition to the driver's seat, not more than 8 seats. The category of motor vehicle shall be indicated in the type approval of the vehicle.

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 87
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Продукция, изделия, являющиеся источником ионизирующего излучения, в том числе генерирующего, а также изделия и продукция (товары), содержащие радиоактивные вещества; Строительное сырье и материалы, в которых гигиеническими нормативами регламентируется содержание радиоактивных веществ, в том числе производственные отходы для повторной переработки и использования в народном хозяйстве, лом черных и цветных металлов (металлолом); Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 010/2011Safety of machinery and equipment
    • Снегоболотоходы, снегоходы и прицепы к ним — certificate of conformity (part of the heading)
  • ТР ТС 018/2011Safety of wheeled vehicles
    • Мототранспортные средства (категория L) (в том числе: мопеды, мотовелосипеды, мокики, включая:) — certificate of conformity
    • Транспортные средства, имеющие не менее 4 колес и используемые для перевозки пассажиров (категория M) (категория M1: транспортные средства, используемые для перевозки пассажиров и имеющие, помимо места водителя, не более 8 мест для сидения - легковые автомобили;) — certificate of conformity (part of the heading)

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

Tariff reliefs

List of goods exempt from import duty (section 7.1 of Customs Union Commission Decision No. 130 of 27.11.2009). Not everyone qualifies: each item has its own conditions, and the item is quoted in full

  • Item 7.1.1
    Моторные транспортные средства товарной позиции 8703 ТН ВЭД ЕАЭС, произведенные хозяйствующими субъектами государств-членов с применением понятия "промышленная сборка", при выполнении одного из следующих критериев: а) наличие производства проектной мощностью при двусменном режиме работы не менее 25 000 шт./год, выполнение операций по сварке, сборке и окраске кузова, осуществление ввоза автокомпонентов, происходящих из государств, не являющихся членами Союза, по позициям ТН ВЭД ЕАЭС "для промышленной сборки моторных транспортных средств товарных позиций 8701 – 8705, их узлов и агрегатов" в объеме не более 70% от общей стоимости автокомпонентов, используемых для производства, с учетом стоимости кузова, классифицируемого в товарной позиции 8707 ТН ВЭД ЕАЭС; б) наличие по состоянию на 1 октября 2009 г. производства моторного транспортного средства, проектной мощностью при двусменном режиме работы не менее 5000 шт./год, а также заключение в срок до 1 июля 2010 г. соглашения с государством-членом, на территории которого осуществляется производство, 3 содержащего обязательства по обеспечению соответствия условиям, указанным в подпункте а) настоящего пункта, в срок, не превышающий 84 месяца с даты принятия таких обязательств. Перечень хозяйствующих субъектов, осуществляющих производство моторных транспортных средств, удовлетворяющее критериям, указанным в настоящем пункте, утверждается Комиссией. В случае несоблюдения обязательств, указанных в подпункте б) настоящего пункта, хозяйствующий субъект подлежит исключению из Перечня. Повторное включение хозяйствующего субъекта в Перечень допускается в случае соответствия критериям, указанным в подпункте а) настоящего пункта;

Payments on import

Duty for this code: 20%, but not less than EUR 0.36/cm³. On top of the duty, on import into Russia you pay VAT of 22% (unless the goods are VAT-exempt) of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

May be VAT-exempt

The exemption under list No. 1042 applies if the goods match the description and are registered as a medical device:

  • 8703 — Специально оборудованные средства транспорта, предназначенные исключительно, для перевозки инвалидов (в том числе оснащенные подъемниками для инвалидов, поручнями, элементами крепления, средствами безопасности и оповещения)*******

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 29.10.22 — Средства транспортные с двигателем с искровым зажиганием, с рабочим объемом цилиндров более 1500 см³, новые

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.