HS Code Detail
870323 Chapter 87 · Vehicles Cars, petrol engine 1501-3000cc
Six-digit subheading in Vehicles, chapter 87 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 870323
You will declare against a longer local code that begins 870323: 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 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦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: 870323 into Canada
An illustrative consignment of 870323 invoiced at CAD 2,000.00, priced in CAD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | CAD 2,000.00 |
| International freight | CAD 120.00 |
| Cargo insurance | CAD 30.00 |
| Value the duty is charged on, FOB basis | CAD 2,000.00 |
| Duty at 6.1% | CAD 122.00 |
| Canada tax at 5%, charged on the value plus the duty | CAD 106.10 |
| Total, before commercial charges | CAD 2,378.10 |
And if the consignment were small
Canada relieves customs duties and taxes on consignments at or under CAD 20. The 870323 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly CAD 20 with no freight would be charged CAD 0.00 of duty and CAD 0.00 of tax, a total of CAD 20.00. The rate on the 870323 row has not changed; only the charge is relieved.
Selling rather than buying? CAD 2,378.10 is what your buyer in Canada pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Canada 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 870323 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 870323 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=8703.23 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: 8703.23.01 2.5%
- 🇬🇧GB
- Third country duty for 870323 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/8703231100 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: 8703231100 10.00 %; 8703231900 10.00 %; 8703239000 10.00 %
- 🇨🇦CA
- MFN for 870323 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: 8703.23.00 6.1%
- 🇦🇺AU
- MFN for 870323 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xvii/chapter-87 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 8703.23.11 5% CA:Free; 8703.23.19 5% CA:Free; 8703.23.20 5% CA:Free; 8703.23.90 5% DCS:4% CA:Free DCT:5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 870323 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/8703231100 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=870323&origin=CN&destination=DE. Both returned 10%. The two publications are independent of each other and they agree. Retrieved text: 8703231100 10.00 %; 8703231900 10.00 %; 8703239000 10.00 %
Re-check first: This is the widest of the petrol bands, above 1,500 cc and up to 3,000 cc, and a larger engine moves the car to 8703.24. The figure is the general rate of duty alone; other United States measures on motor vehicles are not in this table.
What falls under 870323
- Motor cars principally designed for the transport of persons, with spark ignition engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
- Mid size and large petrol passenger cars and most petrol sport utility vehicles
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
870340: Hybrid vehicles
Many vehicles in this displacement range are now offered in both conventional and hybrid form using the same engine. The hybrid version leaves the petrol subheadings entirely, so two cars of the same model and engine capacity can carry different codes depending on the powertrain fitted.
870322: Petrol cars up to 1,500 cc
The 1,500 cc boundary separates these and modern engine ranges sit close to it on both sides. The displacement on the certificate of conformity is the only reliable source, since marketing designations round freely.
Classification & cost note
This band covers the largest part of the petrol passenger car market by value, which makes it the subheading where trade policy is most often felt. Passenger vehicles have been the subject of safeguard investigations, retaliatory tariff lists and origin specific measures in several major markets, and those layers sit on top of the MFN rate rather than replacing it, so a vehicle can be correctly classified here and still attract duty well above the schedule figure depending on where it was made. Used vehicles raise a further question that new ones do not, since the customs value of a used car is not its original price and has to be established on a defensible valuation basis. Age and emissions restrictions on used imports apply in many markets and are enforced at registration rather than at the border, which is late in the process to discover them.
Typical products: Mid size petrol saloons and estates · Petrol sport utility vehicles in the 1.6 to 3.0 litre range · Executive petrol cars below 3,000 cc · Performance models within the upper displacement band
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
870323 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 870323
Is a hybrid version of the same model classified here?
No. A hybrid powertrain moves the vehicle to the hybrid subheadings, so the same model with the same engine capacity can carry a different code depending on whether an electric motor is fitted.
How is a used car valued for customs?
Not at its original list price. The customs value of a used vehicle has to be established on a defensible basis reflecting its condition and age, and this is a standard subject of scrutiny on private and grey market imports.
Related codes in Chapter 87
Calculate duty for HS 870323
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