Customs tariff code

Customs tariff code 8703.22.90.00: Used

Reference data as at 1 July 2026

Customs tariff code 8703.22.90.00 covers Used. The third-country duty rate is 10 %, plus import VAT.

8703.22.90.00 is TARIC code in the EU customs tariff, in chapter 87. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
8703.22.90.00
Third-country duty
10 %
Declarable
No
Binding rulings
8

Where this code sits in the tariff

  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 persons (other than those of heading 8702), including station wagons and racing cars
  3. 8703.22Of a cylinder capacity exceeding 1 000 cm$3 but not exceeding 1 500 cm$3
  4. 8703.22.90Used
  5. 8703.22.90.00Used

From HS code to customs tariff code 8703.22.90.00

HS code8703.226 digits, uniform worldwide
CN code8703.22.908 digits, EU Combined Nomenclature
TARIC code8703.22.90.0010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty10 %MFN
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Türkiye0 %Customs Union Duty
Andorra0 %Customs Union Duty
San Marino0 %Customs Union Duty
EU-Switzerland agreement: re-imported goods0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
Ecuador0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

Possible dual-use control codes

Indicative correlation only. The mapping from customs codes to dual-use control codes is guidance, not a classification. Whether an item is controlled depends on its technical parameters.

  • 9A991bNational export-control item (Ausfuhrliste Teil I B)

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

GB503077283Issued by GBValid until 2019-06-29

A 1984 GMC SIERRA PICK UP. THE VEHICLE HAS A BROWN EXTERIOR AND A TAN VINYL UPHOLSTERED INTERIOR. IT IS LEFT HAND DRIVE AND WITH A PETROL ENGINE. THERE ARE TWO DOORS AND THREE SEATS. THE ORIGINAL 305 ENGINE WAS REPLACED IN 2011 WITH A NEW GOODWRENCH 350 THAT HAS LESS THAN 3,000 MILES ON.

GB500820792Issued by GBValid until 2016-10-14

1985 RENAULT 5 R5 TURBO 2 CHASSIS NO: VF1822000F0000148 WITH 1397CC PETROL ENGINE. APPROX VALUE: APPROX $31,050.00

GB119676931Issued by GBValid until 2016-06-29

1965 BRABHAM BTI5 FORMULA 3 RACE CAR CHASSIS BTII. 1100CC ENGINE.

GB119188554Issued by GBValid until 2015-12-21

USED 1958 ALFA ROMEO 750F SPIDER VELOCE CHASSIS NO:.149504708. WITH 1290CC PETROL INTERNAL CONBUSTION ENGINE. LEFT HAND DRIVE SOFT TOP. APPROX VALUE £15500

GB118422293Issued by GBValid until 2015-04-23

1958 KARMAN GHIA LOWLIGHT. USED MOTOR VEHICLE WITH A SPARK-IGNITION COMBUSTION PISTON ENGINE. ENGINE SIZE 1500 C.C. IN ORIGINAL CONDITION. VALUE 3800 POUNDS.

GB116975251Issued by GBValid until 2013-12-26

A 1962 TURNER CLIMAX MARK11 SPORTS/RACING CAR IN NEED OF SOME RESTORATION. VALUE WHEN RESTORED APPROX .15000 POUNDS. ORIGINAL ENGINE, NUMBER FWE 4009847. CHASSIS NUMBER 62/510.

GB115951081Issued by GBValid until 2012-11-15

1950 BENTLEY MARK VI SPORTS SALOON, CHASSIS NO. B427 FU, ENGINE NO. B463F, REG NO. NUG 424. BODY BY MULLINER, ORIGINAL COLOUR, GREY METALLIC. THE CAR HAS BEEN COMPLETELY DISMANTLED BUT ALL PARTS ARE PRESENT INCLUDING ENGINE AND GEARBOX.. CAR WAS BOUGHT IN AMERICA FOR THE SUM OF 2,000 DOLLARS.

GB115426887Issued by GBValid until 2012-05-08

A 1956 VOLKSWAGEN BEETLE. IT IS A RIGHT HAND DRIVE VEHICLE FITTED WITH A 1200CC AIR-COOLED FLAT-FOUR ENGINE. IT HAS RED AND WHITE BODY WORK AND IS FITTED WITH AN OVAL REAR WINDOW.

Notes that govern this classification

Pos. 8703

Erläuterungen zur Kombinierten Nomenklatur (KN) zu Position 8703 nach dem Verhältnis der zur Verfügung stehenden Ladefläche zum vorhandenen Radstand des Fahrzeugs. Einreihung als Personenkraftwagen (PKW) (Pos. 8703) A) Fahrzeug mit offener Ladefläche: Beträgt die Ladefläche bis zu 50% des Radstandes überwiegt der Charakter der Personenbeförderung und das KFZ ist in die Position 8703 einzureihen. B) Fahrzeug mit abgedeckter Ladefläche: Ebenfalls als PKW sind Pick-up's einzureihen, die über eine fest montierte, von hinten aufklappbare Abdeckung bzw. Klappe verfügen, sofern die Laderaumhöhe lediglich rd. 50 cm beträgt. In diesem Fall liegt keine gewöhnliche Ladefläche vor, sondern der Laderaum ist mit einem normalen Kofferraum vergleichbar ist. Einreihung als LKW (Pos. …

Pos. 8703

Erläuterungen zum Harmonisierten System (HS), Position 8703, Ziffer 2 c, beschrieben sind. Da die oben in Klammern aufgeführten Ausstattungsmerkmale aus den Erläuterungen zum Harmonisierten System keine abschließende Liste darstellen, entsprechen die betreffenden Fahrzeuge der Definition von „Campingkraftwagen/Wohnmobile“ gemäß den HS-Erläuterungen. Fahrzeuge, die lediglich über Schlafmöglichkeiten verfügen, gelten nicht als „Wohnmobile“ im Sinne der KN-Codes 8703 32 11 und 8703 33 11 (vgl. HS-Erläuterungen zu Position 8703, Ziffer 2 c. Sie sind daher unter den KN-Codes 8703 32 19 bzw. 8703 33 19 „andere“ einzureihen. 1) (weniger als 50 % des Achsabstandes.)

Pos. 8703

Zu Unterposition 8703 22: 1. Fahrzeug, das als "Mild-Hybrid" bezeichnet wird und über einen 1,5-Liter-Vierzylinder-Ottomotor mit Turbolader verfügt, der 135 kW und 280 Nm Drehmoment leistet. Das Fahrzeug ist mit einem Startergenerator ausgestattet, der die Leistung des Motors um 10 kW und 160 Nm Drehmoment steigern kann. Der Startgenerator ermöglicht einen sanfteren Start-Stopp-Betrieb des Motors und eine Energierückgewinnung beim Ausrollen des Fahrzeugs. Das Fahrzeug verfügt nicht über einen rein elektrischen Fahrmodus und kann nicht durch Anschluss an eine externe Stromquelle aufgeladen werden. Anwendung der AV 1 und 6.

Pos. 8703

Zu Position 8703 gehören auch leichte Dreiradkraftfahrzeuge einfacher Bauart, wie z. B. solche mit einem Kraftradmotor und Kraftradrädern, die sich durch ihre mechanische Einrichtung (eine Kraftwagenlenkvorrichtung) als Kraftwagen kennzeichnen (siehe auch HS-Erläuterungen zu Position 8703, zweiter Absatz). Da das Fahrzeug mit einer Kraftwagenlenkvorrichtung ein Merkmal von Kraftwagen der Position 8703 aufweist, ist eine Einreihung in Position 8711 ausgeschlossen. Das Fahrzeug ist daher als ein neues, seiner Beschaffenheit nach hauptsächlich zur Personenbeförderung bestimmtes Kraftfahrzeug in den KN-Code 8703 21 10 einzureihen. Durchführungsverordnung (EU) Nr. 1034/2014 der Kommission vom 25. September 2014 (ABl. EU Nr. …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 8703.22.90.00 cover?

Code 8703.22.90.00 covers Used. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 8703.22.90.00?

The third-country duty rate for 8703.22.90.00 is 10 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 8703.22.90.00?

The first six digits form the HS code: 870322. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 8703.22.90.00 have?

8703.22.90.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 8703.22.90.00 sit in the tariff?

8703.22.90.00 sits in this hierarchy: 87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF > 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 > 870322 Of a cylinder capacity exceeding 1 000 cm$3 but not exceeding 1 500 cm$3 > 87032290 Used. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 8703.22.90.00?

Yes. The EBTI database holds decisions on 8703.22.90.00, for example GB503077283. A BTI shows which product characteristics the customs authority relied on.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Is 8703.22.90.00 a dual-use item?

The customs code alone does not decide that. An indicative correlation links 8703.22.90.00 to 9A991b. Whether your item is listed depends on its technical parameters and has to be checked against the wording of the control list.

Does customs tariff code 8703.22.90.00 change?

8703.22.90.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Read more on classification

Classifying more than one product?

This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.