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Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8703 40 20Specialised transport vehicles such as ambulances, prison vans and the like

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › 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 › Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

Customs duty
125%
Tariff rate
GST now
5%, 18% or 40%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
13.5%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate125%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)Not determinedAssessable value11/2021-Customs
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD
Integrated GST (IGST)5%, 18% or 40%Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA106.25%Bangladesh, Bhutan, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AF of 11/2021-Customs (All goods other than goods covered under S. Nos. 317 and 318 of TABLE I of 45/2025-Customs: 67.5%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
  • 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 57 of 11/2018-Customs (All goods falling under heading 8703 other than those covered under sub-item (a) of item (: Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%, 18% or 40%, depending on the goods.
  • Until 21 September 2025 5%, 12%, 18% or 28%, depending on the goods.
  • Change: Changed.
  • No compensation cess.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 538Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles (b) Three wheeled vehicles (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor V ehicles Act, 1988 (59 of 1988) and the rules made there under18%
9/2025-Integrated Tax (Rate)Schedule III, S.No. 6Motor vehicles with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, of engine capacity exceeding 1200cc or of length exceeding 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor V ehicles Act, 1988 (59 of 1988) and the rules made there under.40%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 533Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 536Following motor vehicles of length not exceeding 4000 mm, namely: - (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 537Three wheeled vehicles18%
9/2025-Integrated Tax (Rate)Schedule III, S.No. 5Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars, but excluding the goods mentioned against S. Nos., 533, 534, 535, 536, 537, 538 and 539 of Schedule II.40%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 440Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 441Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255%, 18% or 40%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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——
870301Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission2.1%—
870302Motor cars of a cylinder capacity less than 1000cc with automatic transmission2.7%—
870303Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission3%—
870304Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission3.7%—
870305Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission3%—
870306Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission3.7%—
870307Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission4%—
870308Motor cars of a cylinder capacity of 1500cc and above with automatic transmission4.7%—
870399Others2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, capped at Rs. 3,825 per u, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, capped at Rs. 2,295 per u, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8703 40, and China's below.

China: the same goods (8703 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 56 in force and 2 expired under 8703 40. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8703.40.11.10Motor cars, also with spark-ignition internal combustion piston engine (of a cylinder capacity ≤ 1 litre) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.11.90CKD kits for motor cars (seating 9 persons or less) with both spark-ignition internal combustion piston engine (cylinder capacity <= 1,000 cc) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.12.104-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.12.90CKD sets of 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (displacement ≤ 1 liter) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.13.10Motor coaches, with spark-ignition internal combustion piston engine of a cylinder capacity of ≤1,000 cc and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.13.90CKD kits for motor cars (seating 9 persons or less) with both spark-ignition internal combustion piston engine (cylinder capacity <= 1,000 cc) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.19.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.19.90CKD for other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.21.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.21.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.22.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.22.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (1 < displacement <= 1.5 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.23.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.23.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.29.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 1,000 cc but <= 1,500 cc) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.29.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (1<displacement≤1.5L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.31.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.31.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.32.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.32.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (1.5 < displacement <= 2 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.33.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.33.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.39.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 1,500 cc but <= 2,000 cc) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.39.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (1.5<displacement≤2L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.41.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.41.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.42.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.42.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (2 < displacement <= 2.5 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.43.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.43.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.49.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 2,000 cc but <= 2,500 cc) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.49.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (2<displacement≤2.5L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.51.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.51.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.52.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.52.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (2.5 < displacement <= 3 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.53.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.53.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.59.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 2,500 cc but <= 3,000 cc) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.59.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (2.5<displacement≤3L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.61.10Motor cars, with spark-ignition internal combustion piston engine of a cylinder capacity of >3,000 but ≤4,000 cc and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.61.90Kits of motor cars fitted with both a spark-ignition internal combustion piston engine (>3 but ≤4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.62.10Four-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (3 < displacement ≤ 4 L) & electric motor同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.62.90Kits of 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (3<displacement≤4L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.63.10Motor cars, with both spark-ignition internal combustion piston engine (3 < displacement <= 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.63.90Kits of passenger cars fitted with both a spark-ignition internal combustion piston engine (>3 but ≤4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.69.10Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (3<displacement≤4L) and an electric motor同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.69.90CKD sets of other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (3 < displacement ≤ 4 liters) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.71.10Motor cars, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.71.90Kits of motor cars, with both a spark-ignition internal combustion piston engine (displacement >4L) and an electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.72.104-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.72.90CKD sets for four-wheel drive off-road vehicles, fitted with both spark-ignition internal combustion piston engine (displacement >4L) and electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.73.10Motor cars, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.73.90Kits of passenger motor vehicles, with both a spark-ignition internal combustion piston engine (displacement >4L) and an electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
8703.40.79.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.40.79.90Kits of other vehicles for the transport of persons, fitted with both a spark-ignition internal combustion piston engine (capacity > 4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%46Oxy
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

8703.40.11Motor cars with both spark-ignition internal combustion piston engine and electric motor for propulsion, of a cylinder capacity <= 1000 cc, not capable of being charged by external electric power

8703.40.11.10Motor cars, also with spark-ignition internal combustion piston engine (of a cylinder capacity ≤ 1 litre) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401110999Motor cars, with both spark-ignition internal combustion piston engine (capacity ≤ 1 liter) and electric motor for propulsion (excluding those chargeable by connecting to external power source)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.11.90CKD kits for motor cars (seating 9 persons or less) with both spark-ignition internal combustion piston engine (cylinder capacity <= 1,000 cc) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401190999K.D. sets of motor cars, fitted with both a spark-ignition internal combustion piston engine (of a cylinder capacity ≤1 litre) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.12Off-road vehicles (4-wheel drive), with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity ≤ 1000 cc, not chargeable by external electric power

8703.40.12.104-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401210999Off-road vehicles (4-wheel drive), with both a spark-ignition internal combustion piston engine (cylinder capacity ≤1 litre) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的越野车(4轮驱动)(可通过接插外部电源进行充电的除外)
8703.40.12.90CKD sets of 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (displacement ≤ 1 liter) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401290999CKD sets of 4-wheel drive off-road vehicles, with spark-ignition internal combustion piston engine (displacement≤1L) and electric motor, excluding those rechargeable by external power source同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的越野车(4轮驱动)的成套散件(可通过接插外部电源进行充电的除外)

8703.40.13Motor vehicles for the transport of persons (9 seats or less), fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity ≤ 1000 cc, not capable of being charged by external electric power

8703.40.13.10Motor coaches, with spark-ignition internal combustion piston engine of a cylinder capacity of ≤1,000 cc and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401310999Motor cars and other motor vehicles principally designed for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine (cylinder capacity ≤1 litre) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.13.90CKD kits for motor cars (seating 9 persons or less) with both spark-ignition internal combustion piston engine (cylinder capacity <= 1,000 cc) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401390999CKD sets of motor cars (9 seats or less), with spark-ignition internal combustion piston engine (displacement≤1L) and electric motor, excluding those rechargeable by external power source同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.19Other motor vehicles principally designed for the transport of persons, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity ≤1000cc, not capable of being charged by external electric power

8703.40.19.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and electric motor同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401910999Other vehicles for the transport of persons, fitted with both a spark-ignition internal combustion piston engine (of a cylinder capacity ≤ 1 liter) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.19.90CKD for other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (cylinder capacity ≤ 1 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
1%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703401990999Kits of other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (displacement≤1L) and electric motor (excluding those chargeable by connecting to external power source)同时装有点燃式活塞内燃发动机(排量≤1升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.21Motor cars, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1000 cc but ≤ 1500 cc, not capable of being charged by external electric power

8703.40.21.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402110999Motor cars, fitted with both a spark-ignition internal combustion piston engine (1<displacement≤1.5 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.21.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402190999CKD kits for motor cars with both spark-ignition internal combustion piston engine (1 < displacement ≤ 1.5 liters) and electric motor for propulsion (excluding those rechargeable by plugging into external power source)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.22Off-road vehicles (4-wheel drive) with both spark-ignition internal combustion piston engine and electric motor for propulsion, 1000cc < displacement ≤ 1500cc, not rechargeable by plugging into external power source

8703.40.22.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402210999Four-wheel drive off-road vehicles, fitted with both a spark-ignition internal combustion piston engine (capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion (excluding those chargeable by plugging into an external electric power source)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.22.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (1 < displacement <= 1.5 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402290999Complete knock-down (CKD) kits for four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (of a cylinder capacity >1 litre but ≤1.5 litres) and an electric motor for propulsion (excluding those capable of being charged by connecting to an external source of electricity)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.23Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1000 cc but ≤ 1500 cc, not capable of being charged by plugging to an external source of electric power

8703.40.23.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402310999Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine of a cylinder capacity > 1 litre but ≤ 1.5 litres and an electric motor for propulsion, excluding those capable of being charged by plugging to an external source of electric power同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.23.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1 L but ≤ 1.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402390999K.D. sets of motor vehicles for the transport of persons, seating 9 persons or less, also fitted with a spark-ignition internal combustion piston engine (of a cylinder capacity >1 L but ≤1.5 L) and an electric motor for propulsion (excluding those which can be charged by plugging into an external source of electric power)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.29Other motor vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, not chargeable by external electric power, of a cylinder capacity > 1000 cc but ≤ 1500 cc

8703.40.29.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 1,000 cc but <= 1,500 cc) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402910999Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (1<displacement≤1.5 litres) and an electric motor (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.29.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (1<displacement≤1.5L) and electric motor同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703402990999K.D. sets of other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1 L but ≤ 1.5 L (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(1<排量≤1.5升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.31Motor cars, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1500 cc but ≤ 2000 cc, not capable of being charged by external electric power

8703.40.31.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403110999Motor cars, fitted with both a spark-ignition internal combustion piston engine (1.5<displacement≤2 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.31.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403190999CKD kits for motor cars with both spark-ignition internal combustion piston engine (1.5 < displacement ≤ 2 liters) and electric motor for propulsion (excluding those rechargeable by plugging into external power source)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.32Off-road vehicles (4-wheel drive) with both spark-ignition internal combustion piston engine and electric motor for propulsion, 1500cc < displacement ≤ 2000cc, not rechargeable by plugging into external power source

8703.40.32.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403210999Four-wheel drive off-road vehicles, fitted with both a spark-ignition internal combustion piston engine (capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion (excluding those chargeable by plugging into an external electric power source)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.32.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (1.5 < displacement <= 2 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403290999Complete knock-down (CKD) kits for four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (of a cylinder capacity >1.5 litres but ≤2 litres) and an electric motor for propulsion (excluding those capable of being charged by connecting to an external source of electricity)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.33Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1500 cc but ≤ 2000 cc, not capable of being charged by plugging to an external source of electric power

8703.40.33.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403310999Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine of a cylinder capacity > 1.5 litres but ≤ 2 litres and an electric motor for propulsion, excluding those capable of being charged by plugging to an external source of electric power同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.33.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 1.5 L but ≤ 2 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Maldives
15%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403390999K.D. sets of motor vehicles for the transport of persons, seating 9 persons or less, also fitted with a spark-ignition internal combustion piston engine (of a cylinder capacity >1.5 L but ≤2 L) and an electric motor for propulsion (excluding those which can be charged by plugging into an external source of electric power)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.39Other motor vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, not chargeable by external electric power, of a cylinder capacity > 1500 cc but ≤ 2000 cc

8703.40.39.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 1,500 cc but <= 2,000 cc) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403910999Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (1.5<displacement≤2 litres) and an electric motor (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.39.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (1.5<displacement≤2L) and electric motor同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
5%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703403990999K.D. sets of other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 1.5 L but ≤ 2 L (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(1.5<排量≤2升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.41Motor cars, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 2000 cc but ≤ 2500 cc, not capable of being charged by external electric power

8703.40.41.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404110999Motor cars, fitted with both a spark-ignition internal combustion piston engine (2<displacement≤2.5 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.41.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404190999CKD kits for motor cars with both spark-ignition internal combustion piston engine (2 < displacement ≤ 2.5 liters) and electric motor for propulsion (excluding those rechargeable by plugging into external power source)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.42Off-road vehicles (4-wheel drive) with both spark-ignition internal combustion piston engine and electric motor for propulsion, 2000cc < displacement ≤ 2500cc, not rechargeable by plugging into external power source

8703.40.42.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404210999Four-wheel drive off-road vehicles, fitted with both a spark-ignition internal combustion piston engine (capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion (excluding those chargeable by plugging into an external electric power source)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.42.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (2 < displacement <= 2.5 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404290999Complete knock-down (CKD) kits for four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (of a cylinder capacity >2 litres but ≤2.5 litres) and an electric motor for propulsion (excluding those capable of being charged by connecting to an external source of electricity)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.43Motor cars (9 seats or less) with both spark-ignition internal combustion piston engine and electric motor, 2000cc < displacement ≤ 2500cc, not rechargeable by external power source

8703.40.43.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404310999Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine of a cylinder capacity > 2 litres but ≤ 2.5 litres and an electric motor for propulsion, excluding those capable of being charged by plugging to an external source of electric power同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.43.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2 L but ≤ 2.5 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404390999K.D. sets of motor vehicles for the transport of persons, seating 9 persons or less, also fitted with a spark-ignition internal combustion piston engine (of a cylinder capacity >2 L but ≤2.5 L) and an electric motor for propulsion (excluding those which can be charged by plugging into an external source of electric power)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.49Other motor vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, not chargeable by external electric power, of a cylinder capacity > 2000 cc but ≤ 2500 cc

8703.40.49.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 2,000 cc but <= 2,500 cc) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404910999Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (2<displacement≤2.5 litres) and an electric motor (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.49.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (2<displacement≤2.5L) and electric motor同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
230%
Import VAT
13%
Consumption tax
9%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703404990999K.D. sets of other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 2 L but ≤ 2.5 L (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(2<排量≤2.5升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.51Motor cars, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 2500 cc but ≤ 3000 cc, not capable of being charged by external electric power

8703.40.51.10Motor cars, with both spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405110999Motor cars, fitted with both a spark-ignition internal combustion piston engine (2.5<displacement≤3 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.51.90CKD for motor cars, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405190999CKD kits for motor cars with both spark-ignition internal combustion piston engine (2.5 < displacement ≤ 3 liters) and electric motor for propulsion (excluding those rechargeable by plugging into external power source)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.52Off-road vehicles (4-wheel drive) with both spark-ignition internal combustion piston engine and electric motor for propulsion, 2500cc < displacement ≤ 3000cc, not rechargeable by plugging into external power source

8703.40.52.10Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405210999Four-wheel drive off-road vehicles, fitted with both a spark-ignition internal combustion piston engine (capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion (excluding those chargeable by plugging into an external electric power source)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.52.90CKD kits for 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (2.5 < displacement <= 3 litres) and electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405290999Complete knock-down (CKD) kits for four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (of a cylinder capacity >2.5 litres but ≤3 litres) and an electric motor for propulsion (excluding those capable of being charged by connecting to an external source of electricity)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.53Motor cars (9 seats or less) with both spark-ignition internal combustion piston engine and electric motor, 2500cc < displacement ≤ 3000cc, not rechargeable by external power source

8703.40.53.10Motor cars (9 seats or less), with both spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405310999Motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine of a cylinder capacity > 2.5 litres but ≤ 3 litres and an electric motor for propulsion, excluding those capable of being charged by plugging to an external source of electric power同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.53.90CKD for passenger motor vehicles, with both a spark-ignition internal combustion piston engine (cylinder capacity > 2.5 L but ≤ 3 L) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405390999K.D. sets of motor vehicles for the transport of persons, seating 9 persons or less, also fitted with a spark-ignition internal combustion piston engine (of a cylinder capacity >2.5 L but ≤3 L) and an electric motor for propulsion (excluding those which can be charged by plugging into an external source of electric power)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.59Other motor vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, not chargeable by external electric power, of a cylinder capacity > 2500 cc but ≤ 3000 cc

8703.40.59.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (cylinder capacity > 2,500 cc but <= 3,000 cc) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405910999Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (2.5<displacement≤3 litres) and an electric motor (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.59.90Kits of other passenger vehicles, with both spark-ignition internal combustion piston engine (2.5<displacement≤3L) and electric motor同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
12%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703405990999K.D. sets of other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 2.5 L but ≤ 3 L (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(2.5<排量≤3升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.61Motor cars, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 3000 cc but ≤ 4000 cc, not capable of being charged by external electric power

8703.40.61.10Motor cars, with spark-ignition internal combustion piston engine of a cylinder capacity of >3,000 but ≤4,000 cc and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406110999Motor cars, with both a spark-ignition internal combustion piston engine (3 < cylinder capacity ≤ 4 litres) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.61.90Kits of motor cars fitted with both a spark-ignition internal combustion piston engine (>3 but ≤4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406190999K.D. sets of motor cars, with both a spark-ignition internal combustion piston engine (3<displacement≤4 litres) and an electric motor (excluding those chargeable by external electric power)同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.62Off-road vehicles (4-wheel drive) with both spark-ignition internal combustion piston engine and electric motor for propulsion, 3000cc < displacement ≤ 4000cc, not rechargeable by plugging into external power source

8703.40.62.10Four-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (3 < displacement ≤ 4 L) & electric motor同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406210999Four-wheel drive off-road vehicles, with both a spark-ignition internal combustion piston engine (3<cylinder capacity≤4 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.62.90Kits of 4-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (3<displacement≤4L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406290999CKD sets of 4-wheel drive off-road vehicles, with spark-ignition internal combustion piston engine (3<displacement≤4L) and electric motor, excluding those rechargeable by external power source同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.63Motor cars (9 seats or less) with both spark-ignition internal combustion piston engine and electric motor, 3000cc < displacement ≤ 4000cc, not rechargeable by external power source

8703.40.63.10Motor cars, with both spark-ignition internal combustion piston engine (3 < displacement <= 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406310999Motor cars (9 seats or less, excluding those chargeable by connecting to external power source) with both spark-ignition internal combustion piston engine (3<displacement≤4L) and electric motor同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.63.90Kits of passenger cars fitted with both a spark-ignition internal combustion piston engine (>3 but ≤4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406390999Complete knock-down (CKD) kits for motor vehicles for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine (of a cylinder capacity >3 litres but ≤4 litres) and an electric motor for propulsion (excluding those capable of being charged by connecting to an external source of electricity)同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.69Other motor vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, not chargeable by external electric power, of a cylinder capacity > 3000 cc but ≤ 4000 cc

8703.40.69.10Other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine (3<displacement≤4L) and an electric motor同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406910999Other vehicles for the transport of persons, fitted with both a spark-ignition internal combustion piston engine (of a cylinder capacity >3 litres but ≤4 litres) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.69.90CKD sets of other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (3 < displacement ≤ 4 liters) and electric motor for propulsion同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
25%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
RCEP rates
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
Indonesia
15%
Philippines
15%
Myanmar
15%
CIQ codes
  • 8703406990999K.D. sets of other vehicles for the transport of persons, with both a spark-ignition internal combustion piston engine of a cylinder capacity > 3 litres but ≤ 4 litres and an electric motor for propulsion, excluding those capable of being charged by plugging to an external source of electric power同时装有点燃式活塞内燃发动机(3<排量≤4升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.71Motor cars with both spark-ignition internal combustion piston engine and electric motor for propulsion, of a cylinder capacity > 4000 cc, not capable of being charged by external electric power

8703.40.71.10Motor cars, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407110999Motor cars, with both spark-ignition internal combustion piston engine (capacity > 4 liters) and electric motor for propulsion (excluding those chargeable by connecting to external power source)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车(可通过接插外部电源进行充电的除外)
8703.40.71.90Kits of motor cars, with both a spark-ignition internal combustion piston engine (displacement >4L) and an electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407190999K.D. sets of motor cars, fitted with both a spark-ignition internal combustion piston engine (of a cylinder capacity >4 litres) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小轿车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.72Off-road vehicles (4-wheel drive), with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 4000 cc, not chargeable by external electric power

8703.40.72.104-wheel drive off-road vehicles, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407210999Four-wheel drive off-road vehicles, fitted with both a spark-ignition internal combustion piston engine (displacement>4 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车(可通过接插外部电源进行充电的除外)
8703.40.72.90CKD sets for four-wheel drive off-road vehicles, fitted with both spark-ignition internal combustion piston engine (displacement >4L) and electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407290999CKD kits for 4-wheel drive off-road vehicles with both spark-ignition internal combustion piston engine (displacement > 4 liters) and electric motor for propulsion (excluding those rechargeable by plugging into external power source)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的四轮驱动越野车的成套散件(可通过接插外部电源进行充电的除外)

8703.40.73Motor vehicles for the transport of persons (9 seats or less), fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity > 4000 cc, not capable of being charged by external electric power

8703.40.73.10Motor cars, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407310999Motor cars and other motor vehicles principally designed for the transport of persons (9 seats or less), with both a spark-ignition internal combustion piston engine (cylinder capacity >4 litres) and an electric motor for propulsion (excluding those capable of being charged by plugging to an external source of electric power)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车(9座及以下,可通过接插外部电源进行充电的除外)
8703.40.73.90Kits of passenger motor vehicles, with both a spark-ignition internal combustion piston engine (displacement >4L) and an electric motor同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车的成套散件

Seating capacity of 9 persons or less, excluding those chargeable by plugging into external power source9座及以下,可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Maldives
15%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407390999CKD sets of motor cars (9 seats or less), with spark-ignition internal combustion piston engine (displacement>4L) and electric motor, excluding those rechargeable by external power source同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的小客车的成套散件(9座及以下,可通过接插外部电源进行充电的除外)

8703.40.79Other motor vehicles principally designed for the transport of persons, fitted with both a spark-ignition internal combustion piston engine and an electric motor for propulsion, of a cylinder capacity >4000cc, not capable of being charged by external electric power

8703.40.79.10Other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (displacement > 4 L) and electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407910999Other vehicles for the transport of persons, fitted with both a spark-ignition internal combustion piston engine (of a cylinder capacity > 4 liters) and an electric motor for propulsion (excluding those capable of being charged by external electric power)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆(可通过接插外部电源进行充电的除外)
8703.40.79.90Kits of other vehicles for the transport of persons, fitted with both a spark-ignition internal combustion piston engine (capacity > 4 litres) and an electric motor for propulsion同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆的成套散件

Excluding those rechargeable by plugging into external power source可通过接插外部电源进行充电的除外

Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
40%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Engine type (petrol and drive motor, etc.)发动机类型(汽油及驱动电动机等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 6.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 7.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 8.Cubic capacity排气量
  • 9.Model型号
  • 10.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 11.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 12.GTIN
  • 13.CAS
  • 14.Other其他
China's agreement rates
Chile
0%
Pakistan
22.5%
New Zealand
0%
Costa Rica
0%
Iceland
0%
Australia
0%
Mauritius
3.6%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
13.5%
CIQ codes
  • 8703407990999Kits of other vehicles for the transport of persons, with both spark-ignition internal combustion piston engine (displacement>4L) and electric motor (excluding those chargeable by connecting to external power source)同时装有点燃式活塞内燃发动机(排量>4升)及驱动电动机的其他载人车辆的成套散件(可通过接插外部电源进行充电的除外)

8703.40.90Other

8703.40.90.10Other vehicles for the transport of persons, with both spark-ignition reciprocating internal combustion piston engine and electric motor for propulsion其他同时装有点燃往复式活塞内燃发动机及驱动电动机的载人车辆Expired
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
12 Oct 2021
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • MImport commodity inspection进口商品检验
What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Engine type [petrol and drive motor, etc.]发动机类型[汽油及驱动电动机等]
  • 5.Specify if CKD/SKD成套散件请注明
  • 6.seating capacity座位数
  • 7.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 8.Manufacturer's brand name of vehicle车辆的厂家品牌名称
  • 9.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 10.Cubic capacity [ml]排气量[毫升]
  • 11.Model型号
  • 12.Specify if China-spec vehicle [China-spec, non-China-spec]是否中规车请注明[中规车、非中规车]
  • 13.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model [e.g., US, European, Canadian]非中规车请注明原销售目的国车版、型[美规、欧规、加
  • 14.GTIN
  • 15.CAS
  • 16.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
15%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
15%
Georgia
5%
Mauritius
15%
CIQ codes
  • 8703409010999Other vehicles for the transport of persons, fitted with both a spark-ignition reciprocating internal combustion piston engine and an electric motor for propulsion (excluding those which can be charged by plugging into an external source of electric power)其他同时装有点燃往复式活塞内燃发动机及驱动电动机的载人车辆(可通过接插外部电源进行充电的除外)
8703.40.90.90Kits for assembly of other vehicles for the transport of persons, with both spark-ignition reciprocating internal combustion piston engine and electric motor for propulsion其他同时装有点燃往复式活塞内燃发动机及驱动电动机的载人车辆的成套散件Expired
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
12 Oct 2021
Licences and certificates
  • 4Export licence出口许可证
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
  • OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
  • xExport licence (processing trade)出口许可证(加工贸易)
  • yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Engine type [petrol and drive motor, etc.]发动机类型[汽油及驱动电动机等]
  • 5.Specify if CKD/SKD成套散件请注明
  • 6.seating capacity座位数
  • 7.Chargeable by plugging to external power source是否可通过接插外部电源进行充电
  • 8.Manufacturer's brand name of vehicle车辆的厂家品牌名称
  • 9.Brand or model name filed by vehicle manufacturer车辆厂家备案的品牌或具体款式的名称
  • 10.Cubic capacity [ml]排气量[毫升]
  • 11.Model型号
  • 12.Specify if China-spec vehicle [China-spec, non-China-spec]是否中规车请注明[中规车、非中规车]
  • 13.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model [e.g., US, European, Canadian]非中规车请注明原销售目的国车版、型[美规、欧规、加
  • 14.GTIN
  • 15.CAS
  • 16.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
15%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
15%
Georgia
5%
Mauritius
15%
CIQ codes
  • 8703409090999Other kits of manned vehicles fitted with both a spark-ignition reciprocating internal combustion engine and an electric motor for propulsion (excluding those chargeable by plugging into an external power source)其他同时装有点燃往复式活塞内燃发动机及驱动电动机的载人车辆的成套散件(可通过接插外部电源进行充电的除外)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8703 40 10Vehicles principally designed for transport of more than seven persons, including driverOne level up8703 40Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric powerNext8703 40 30Motor cars

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.