Electric vehicles (battery)

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.

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.

🇺🇸 United States 🇬🇧 United Kingdom 🇩🇪 Germany 🇵🇹 Portugal 🇨🇦 Canada 🇦🇺 Australia All countries →

What is an HS code? HS vs HTS code How duty is calculated MFN rate explained