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87039000
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

Other

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
71 docs
C057C079C082Y054Y120Y121+65
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%—R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 6.5%GSP+ 0%IL 0%JO 0%JP 1.3%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 1.2%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Used end-of-life diesel passenger car

metalGRI 1GRI 2aGRI 6
SEgold24-18570

Electric mobility scooter for elderly/disabled

aluminiumGRI 1GRI 6
ROgold4/004684

Three-wheeled electric vehicle

metalGRI 1GRI 6
PLgold5-000376

New mild hybrid passenger car (MHEV)

metalGRI 1GRI 6
PLgold5-000409

New mild hybrid diesel passenger car (MHEV)

metalGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Other passenger cars CN 8703 90

CN code 8703 90 classifies passenger cars with powertrains not covered by other subheadings of CN heading 8703. This includes vehicles with powertrains other than spark-ignition, diesel, plug-in hybrid, BEV, FCEV, or other electric drives – for example vehicles powered by biofuels, ethanol, LPG as the sole fuel, or other alternative technologies. This code is residual. In 2026, most passenger cars are classified under more specific subheadings, and CN 8703 90 covers a narrow margin of atypically configured vehicles. Vehicles must hold type-approval under Regulation (EU) 2018/858 and meet emission standards appropriate to the powertrain type. As passenger cars, they are subject to excise duty in Poland.

Tariff classification and import procedures

Correct classification under CN 8703 90 requires thorough analysis of the powertrain configuration and confirmation that the vehicle does not fit any more specific subheading. At customs clearance, the importer presents commercial and transport documentation, and customs may require detailed engine and powertrain specifications. Duty rates should be checked in TARIC/ISZTAR4. Excise status depends on configuration. VAT is charged on customs value plus duty and any excise. A Binding Tariff Information is recommended for classification uncertainties. EU type-approval or individual approval is required.

Future of alternative passenger car powertrains

The alternative powertrain passenger car segment (CN 8703 90) includes niche technologies that may gain importance in the decarbonisation context. Biofuel vehicles (E85, biodiesel) offer lower carbon footprint than fossil fuels. Vehicles with LPG-only installation may be classified under CN 8703 90. Regulation (EU) 2023/851 setting zero CO2 from 2035 affects all combustion powertrains. E-fuels vehicles may offer alternatives to BEV during the transition. Precise powertrain documentation is critical for tariff, excise, and registration purposes.

Frequently asked questions

What vehicles are classified under CN 8703 90?
CN 8703 90 is residual and covers passenger cars with powertrains not in other CN 8703 subheadings (spark-ignition, diesel, PHEV, BEV, FCEV, other electric). These may include LPG-only vehicles, biofuel vehicles, e-fuel vehicles, or other alternative technologies. Classification depends on the vehicle's technical specifics documented by the manufacturer.
Is an LPG-only car classified under CN 8703 90?
A car factory-fitted exclusively with an LPG engine (no petrol capability) may be classified under CN 8703 90. However, a car with a petrol engine plus aftermarket LPG installation is classified under the appropriate spark-ignition code (CN 8703 21-24). The original engine configuration as defined by the manufacturer is decisive. A BTI is recommended if in doubt.
What excise applies to CN 8703 90 vehicles?
Excise on CN 8703 90 vehicles depends on powertrain configuration. For vehicles with combustion engines, standard rates apply: 3.1% for engines up to 2000 cc or 18.6% over 2000 cc. Zero-emission vehicles may qualify for BEV-analogous exemptions. Specific rules depend on current excise legislation. Consultation with customs authorities is recommended.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.