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HS Codes / Chapter 87 — Vehicles other than railway / 870380
870380 Chapter 87 · Vehicles

Electric vehicles (battery)

Six-digit Harmonized System subheading. Used by 200+ customs authorities worldwide as the universal starting point for tariff classification.

Anatomy of 870380

Chapter
87
Vehicles other than railway
Heading
87.03
Product group
Subheading
87.03.80
Specific product

For a real customs declaration you'll extend this 6-digit code to the destination's full local format: 10 digits for US HTS / UK Trade Tariff, 8 digits for the EU Combined Nomenclature. The first six digits stay the same — only the trailing detail differs.

What this code covers

HS code 870380 covers electric vehicles (battery) under Chapter 87 (vehicles other than railway). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 870380 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

What falls under 870380

  • Passenger cars powered solely by one or more electric motors (battery electric vehicles)
  • BEVs regardless of battery chemistry, for transport of persons

What's specifically excluded

These look similar but belong under a different code:

  • 870340 — Hybrid vehicles combining a spark-ignition engine with an electric motor
  • 870360 — Plug-in hybrids with a spark-ignition engine
  • 871160 — Electric motorcycles and e-scooters with a saddle

Commonly confused with

870340 — Petrol hybrid (HEV)
If the vehicle has any internal-combustion engine it is a hybrid (8703 40/50/60/70), not a pure EV. 870380 is battery-only.

850760 — Lithium-ion battery packs
An EV battery imported on its own is a battery (8507 60), not a vehicle.

Classification & cost note

This is the single most politically volatile code on the site in 2026. Headline MFN rates (10% EU, 10% UK, 2.5% US, 0% on many FTAs) are routinely overridden by countervailing and safeguard tariffs targeting specific origins — the EU's CVD measures and elevated US rates on Chinese-origin EVs can multiply the effective duty. Never quote a buyer an EV landed cost from the MFN rate alone; check current trade-remedy measures for the exact origin.

Typical products: Battery-electric passenger cars · Electric SUVs and crossovers · Electric vans built for passenger transport

Import duty by country

MFN duty rate · 5 countries
Country Duty VAT Notes
🇨🇦Canada 6.1% 5% 6.1% + 5% GST. Chinese EVs: 100% surtax.
🇩🇪Germany 6.5% 19% EU 6.5% + 19% VAT. Chinese EVs: additional 17-38.1% duty.
🇵🇹Portugal 6.5% 23% EU 6.5% + 23% IVA. Same Chinese EV surcharges apply.
🇬🇧United Kingdom 6.5% 20% 6.5% duty + 20% VAT. No UK VAT on EV purchase credit.
🇺🇸United States 2.5% 0% 2.5% MFN; Chinese EVs now 100% under Section 301.

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.

Questions about 870380

What is the import duty on an electric car?

Base MFN rates are roughly 10% (EU/UK), 2.5% (US) and 5% (many others), but 2026 trade-remedy tariffs on certain origins — notably China — can add substantial extra duty. Verify the origin-specific rate before relying on any figure.

Is a hybrid classified as 870380?

No. 870380 is battery-electric only. Any vehicle with a combustion engine is a hybrid and uses 870340/50/60/70 depending on engine and plug-in capability.

Related codes in Chapter 87

Calculate duty for HS 870380

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 87 — Vehicles other than railway

View all chapter 87 codes →