HS Code Detail
870322 Chapter 87 · Vehicles Cars, petrol engine 1001-1500cc
Six-digit subheading in Vehicles, chapter 87 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 870322
You will declare against a longer local code that begins 870322: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇨🇦Canada | 6.1% | 5% |
| 🇩🇪Germany | 10% | 19% |
| 🇵🇹Portugal | 10% | 23% |
| 🇬🇧United Kingdom | 10% | 20% |
| 🇺🇸United States | 2.5% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 870322 into United Kingdom
An illustrative consignment of 870322 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 10% | GBP 215.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 473.00 |
| Total, before commercial charges | GBP 2,838.00 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 870322 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 870322 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,838.00 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 870322 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 870322 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8703.22 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=87&to=88&format=CSV&styles=false. Both returned 2.5%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 8703.22.01 2.5%
- 🇬🇧GB
- Third country duty for 870322 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8703221000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 10%. The two publications are independent of each other and they agree. Retrieved text: 8703221000 10.00 %; 8703229000 10.00 %
- 🇨🇦CA
- MFN for 870322 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch87-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 6.1%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 8703.22.00 6.1%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 870322 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/8703221000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=870322&origin=CN&destination=DE. Both returned 10%. The two publications are independent of each other and they agree. Retrieved text: 8703221000 10.00 %; 8703229000 10.00 %
Markets with no figure recorded
Australia: Two official readings of 8703.22 returned different answers, so no Australia figure is recorded. Averaging them, or preferring one, would publish a number neither reading supports.
Re-check first: The band runs from above 1,000 cc to 1,500 cc, so the displacement on the type approval decides the code. The figure is the general rate of duty alone, and other United States measures on motor vehicles sit outside this table.
What falls under 870322
- Motor cars principally designed for the transport of persons, with spark ignition engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
- Supermini and small family petrol cars in that engine band
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
870323: Petrol cars from 1,500 cc to 3,000 cc
The upper boundary of this band is 1,500 cc exactly, and modern engine families cluster around it. A 1,498 cc unit and a 1,598 cc unit are in different subheadings even where the vehicle model, trim and price are otherwise identical.
870321: Petrol cars up to 1,000 cc
Downsized turbocharged engines have made the lower boundary busier than it used to be, since a small displacement engine can now power a larger car. Capacity rather than vehicle size or power output decides the subheading.
Classification & cost note
This is the busiest of the petrol car subheadings in most import markets because it captures the mainstream small car segment. The classification itself is mechanical, resting on a documented displacement figure, but two adjacent issues make vehicle entries complex. The first is valuation. Cars are frequently moved between related companies within a manufacturer group, and a transfer price between related parties has to be tested before it can be accepted as the customs value, which is a routine subject of audit. The second is origin, since a passenger car is assembled from components sourced globally and preferential origin under a trade agreement depends on meeting a value or process rule that no single supplier can attest to. A supplier declaration covering the finished vehicle is the document that carries a preference claim, and it has to be held before the claim is made.
Typical products: Superminis with 1.2 and 1.4 litre petrol engines · Small family cars in the 1,000 cc to 1,500 cc band · Turbocharged three and four cylinder petrol models within the band · Compact passenger vehicles with mid band displacement
What the notes to section XVII say
Chapter 87 sits in section XVII, vehicles, aircraft, vessels and associated transport equipment, where a section note governs every chapter in the section and applies before the heading notes below; the 5 reaching chapter 87 name no heading this site holds a code under, and they are quoted whole on the chapter 87 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/17 on 2026-09-08.
What the nomenclature says about heading 8703
870322 is a subheading of 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 , and this site holds 5 other codes under the same heading, which every rule below governs equally.
One numbered note to chapter 87 takes heading 8703 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 87
Motor chassis fitted with cabs fall in heading 8702 to 8704, and not in heading 8706.
Read from the notes to chapter 87 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/87, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/8703, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 87 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 870322
Does engine power affect the classification?
No. The subheadings divide on cylinder capacity in cubic centimetres alone. A highly tuned small displacement engine stays in the band its displacement puts it in, whatever power it produces.
Can I claim preferential duty on an imported car?
Only with a valid origin declaration for the finished vehicle meeting the agreement's rule of origin. Because components are sourced globally, origin has to be established for the car as a whole rather than inferred from the country of assembly.
Related codes in Chapter 87
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