87033300
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›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
Of a cylinder capacity exceeding 2 500 cm³
Diesel passenger cars over 2500 cc CN 8703 33
CN code 8703 33 covers passenger cars with compression-ignition engines (diesel) with cylinder capacity exceeding 2500 cc. This segment includes large SUVs, saloons, and off-road vehicles such as BMW X5 3.0d, Mercedes GLE 350d, Audi Q7 3.0 TDI, Land Rover Discovery 3.0 D300, and Toyota Land Cruiser 2.8D. Engines over 2.5 litres offer 200 to over 350 HP with high torque for excellent traction. Importing these vehicles involves the highest excise rate of 18.6% as capacity exceeds the 2000 cc threshold. Vehicles must meet Euro 6e/Euro 7 and hold type-approval under Regulation (EU) 2018/858. Advanced exhaust treatment (DPF+SCR+EGR+DOC) is mandatory. ADAS safety systems are required by Regulation (EU) 2019/2144.
Tax burden and customs procedures
Importing diesel cars over 2500 cc (CN 8703 33) generates the highest tax burden among diesel passenger cars. Duty rates should be verified in TARIC/ISZTAR4. Excise is 18.6% of the tax base (customs value plus duty for third-country imports). VAT at 23% is calculated in cascade on customs value plus duty plus excise. Total tax charges can exceed 50% of customs value. For intra-EU acquisitions from Germany, the Netherlands, or Belgium, the same 18.6% excise rate applies. Customs authorities closely verify premium and luxury vehicle values against professional valuation databases (e.g., Eurotax, DAT). Undervaluation results in tax corrections, interest, and potential penalties. The vehicle must hold EU type-approval or obtain individual approval. Technical inspection covering exhaust treatment systems is required.
Outlook for large diesel segment
The large diesel car segment (CN 8703 33) is undergoing transformation. Regulation (EU) 2023/851 sets a zero CO2 target for new cars from 2035, meaning gradual diesel phase-out. Manufacturers are replacing large diesel engines with plug-in hybrids (CN 8703 50) and fully electric powertrains (CN 8703 60). However, diesel engines over 2.5 litres remain relevant for off-road vehicles and SUVs used in demanding conditions (agriculture, forestry, construction). Residual values of large diesels decline faster than hybrids and EVs. Low-emission zones restrict city centre access. When importing used vehicles, emission standard verification is critical – Euro 5 and older vehicles face increasing registration and operational restrictions across EU countries. The collector market for off-road vehicles with large diesels remains active.
Frequently asked questions
What is the excise rate on a 3.0 diesel car?
The excise rate on a passenger car with diesel engine over 2000 cc (including 3.0, typically 2993 cc) is 18.6% of the tax base. For non-EU imports, the base is customs value plus duty. For intra-EU acquisitions, the base is market value or transaction price. The excise rate does not depend on ignition type – it is identical for diesel and petrol engines over 2000 cc.
Does a Land Cruiser with 2.8 diesel face 18.6% excise?
Yes, the Toyota Land Cruiser with 2.8 diesel engine of 2755 cc exceeds the 2000 cc threshold and is subject to 18.6% excise. The key factor is engine cylinder capacity, not commercial designation. The 2755 cc capacity falls within CN 8703 33 (over 2500 cc). Exact capacity should be confirmed in the Certificate of Conformity or technical documentation.
Will large diesel cars be banned after 2035?
Regulation (EU) 2023/851 concerns the ban on selling new cars with CO2 emissions from 2035 but does not prohibit importing or operating existing vehicles. Cars with large diesel engines manufactured before 2035 can still be imported and registered as used vehicles. However, they may face low-emission zone restrictions, higher taxes, and increasing operating costs.
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