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

HS 8703 90 00Motor 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 other than railway or tramway rolling-stock, and parts and accessories thereof

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

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. 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): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, 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 90, and China's below.

China: the same goods (8703 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 12 expired under 8703 90. 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
8703.90.00.21Other, of a cylinder capacity ≤ 1 litre其他型排气量≤1升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.22Other vehicles for the transport of persons, 1 L < cylinder capacity ≤ 1.5 L其他型1升<排气量≤1.5升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.23Other vehicles for the transport of persons, 1.5 L < cylinder capacity ≤ 2 L其他型1.5升<排气量≤2升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.24Other vehicles for the transport of persons, 2 L < cylinder capacity ≤ 2.5 L其他型2升<排气量≤2.5升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.25Other vehicles for the transport of persons, 2.5 L < cylinder capacity ≤ 3 L其他型2.5升<排气量≤3升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.26Other vehicles for the transport of persons, other types, with capacity >3L but ≤4L其他型3升<排气量≤4升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.27Other, of a cylinder capacity > 4 litres其他型排气量>4升的其他载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%46AOxyLM
8703.90.00.29Other vehicles for the transport of persons, of an undeterminable cylinder capacity其他无法区分排气量的载人车辆13.5%APTA rate, with an APTA certificate of origin15%13%13%6AOLM
8703.90.00.91CKD kits for vehicles listed under heading 8703900021商品编号8703900021所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.92CKD kits for vehicles listed under heading 8703900022商品编号8703900022所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.93CKD kits for vehicles listed under heading 8703900023商品编号8703900023所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.94CKD kits for vehicles listed under heading 8703900024商品编号8703900024所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.95CKD kits for vehicles listed under heading 8703900025商品编号8703900025所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.96CKD kits for vehicles listed under heading 8703900026商品编号8703900026所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.97CKD kits for vehicles listed under heading 8703900027商品编号8703900027所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
8703.90.00.99CKD kits for vehicles listed under heading 8703900029商品编号8703900029所列车辆的成套散件13.5%APTA rate, with an APTA certificate of origin15%13%13%6O
  • 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

8703.90.00Unlisted motor vehicles for transport of persons

8703.90.00.21Other, of a cylinder capacity ≤ 1 litre其他型排气量≤1升的其他载人车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900021999Other, of a cylinder capacity ≤ 1 litre其他型排气量≤1升的其他载人车辆
8703.90.00.22Other vehicles for the transport of persons, 1 L < cylinder capacity ≤ 1.5 L其他型1升<排气量≤1.5升的其他载人车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900022999Other vehicles for the transport of persons, 1 L < cylinder capacity ≤ 1.5 L其他型1升<排气量≤1.5升的其他载人车辆
8703.90.00.23Other vehicles for the transport of persons, 1.5 L < cylinder capacity ≤ 2 L其他型1.5升<排气量≤2升的其他载人车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900023999Other vehicles for the transport of persons, 1.5 L < cylinder capacity ≤ 2 L其他型1.5升<排气量≤2升的其他载人车辆
8703.90.00.24Other vehicles for the transport of persons, 2 L < cylinder capacity ≤ 2.5 L其他型2升<排气量≤2.5升的其他载人车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900024999Other vehicles for the transport of persons, 2 L < cylinder capacity ≤ 2.5 L其他型2升<排气量≤2.5升的其他载人车辆
8703.90.00.25Other vehicles for the transport of persons, 2.5 L < cylinder capacity ≤ 3 L其他型2.5升<排气量≤3升的其他载人车辆
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900025999Other vehicles for the transport of persons, 2.5 L < cylinder capacity ≤ 3 L其他型2.5升<排气量≤3升的其他载人车辆
8703.90.00.26Other vehicles for the transport of persons, other types, with capacity >3L but ≤4L其他型3升<排气量≤4升的其他载人车辆
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900026999Other vehicles for the transport of persons, other types, with capacity >3L but ≤4L其他型3升<排气量≤4升的其他载人车辆
8703.90.00.27Other, of a cylinder capacity > 4 litres其他型排气量>4升的其他载人车辆
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900027999Other, of a cylinder capacity > 4 litres其他型排气量>4升的其他载人车辆
8703.90.00.29Other vehicles for the transport of persons, of an undeterminable cylinder capacity其他无法区分排气量的载人车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900029999Other vehicles for the transport of persons, of an undeterminable cylinder capacity其他无法区分排气量的载人车辆
8703.90.00.91CKD kits for vehicles listed under heading 8703900021商品编号8703900021所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
1%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
25 Aug 2026
Licences and certificates
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900091999CKD kits for vehicles listed under heading 8703900021商品编号8703900021所列车辆的成套散件
8703.90.00.92CKD kits for vehicles listed under heading 8703900022商品编号8703900022所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
Import VAT
13%
Consumption tax
3%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
22 Aug 2026
Licences and certificates
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900092999CKD kits for vehicles listed under heading 8703900022商品编号8703900022所列车辆的成套散件
8703.90.00.93CKD kits for vehicles listed under heading 8703900023商品编号8703900023所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900093999CKD kits for vehicles listed under heading 8703900023商品编号8703900023所列车辆的成套散件
8703.90.00.94CKD kits for vehicles listed under heading 8703900024商品编号8703900024所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900094999CKD kits for vehicles listed under heading 8703900024商品编号8703900024所列车辆的成套散件
8703.90.00.95CKD kits for vehicles listed under heading 8703900025商品编号8703900025所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900095999CKD kits for vehicles listed under heading 8703900025商品编号8703900025所列车辆的成套散件
8703.90.00.96CKD kits for vehicles listed under heading 8703900026商品编号8703900026所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900096999CKD kits for vehicles listed under heading 8703900026商品编号8703900026所列车辆的成套散件
8703.90.00.97CKD kits for vehicles listed under heading 8703900027商品编号8703900027所列车辆的成套散件
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
270%
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
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900097999CKD kits for vehicles listed under heading 8703900027商品编号8703900027所列车辆的成套散件
8703.90.00.99CKD kits for vehicles listed under heading 8703900029商品编号8703900029所列车辆的成套散件
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
2 Apr 2026
Licences and certificates
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
0%
Mauritius
3.6%
Maldives
15%
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
  • 8703900099999CKD kits for vehicles listed under heading 8703900029商品编号8703900029所列车辆的成套散件
8703.90.00.01Other, of a cylinder capacity ≤ 1 litre其他型排气量≤1升的其他载人车辆Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900001999Other, of a cylinder capacity ≤ 1 litre其他型排气量≤1升的其他载人车辆
8703.90.00.02Other vehicles for the transport of persons, 1.5 L < cylinder capacity ≤ 2 L其他型1.5升<排气量≤2升的其他载人车辆Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900002999Other vehicles for the transport of persons, 1.5 L < cylinder capacity ≤ 2 L其他型1.5升<排气量≤2升的其他载人车辆
8703.90.00.03Other vehicles for the transport of persons, 2 L < cylinder capacity ≤ 2.5 L其他型2升<排气量≤2.5升的其他载人车辆Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900003999Other vehicles for the transport of persons, 2 L < cylinder capacity ≤ 2.5 L其他型2升<排气量≤2.5升的其他载人车辆
8703.90.00.04Other vehicles for the transport of persons, 2.5 L < cylinder capacity ≤ 3 L其他型2.5升<排气量≤3升的其他载人车辆Expired

Excluding passenger cars and off-road vehicles described in heading 8703900014不包括编号8703900014所述小轿车和越野车

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900004999Other vehicles for the transport of persons, 2.5 L < cylinder capacity ≤ 3 L其他型2.5升<排气量≤3升的其他载人车辆
8703.90.00.05Other vehicles for the transport of persons, other types, with capacity >3L but ≤4L其他型3升<排气量≤4升的其他载人车辆Expired

Excluding passenger cars and off-road vehicles described in heading 8703900015不包括编号8703900015所述小轿车和越野车

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900005999Other vehicles for the transport of persons, other types, with capacity >3L but ≤4L其他型3升<排气量≤4升的其他载人车辆
8703.90.00.06Other, of a cylinder capacity > 4 litres其他型排气量>4升的其他载人车辆Expired

Excluding passenger cars and off-road vehicles described in heading 8703900016不包括编号8703900016所述小轿车和越野车

Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900006999Other, of a cylinder capacity > 4 litres其他型排气量>4升的其他载人车辆
8703.90.00.07Other vehicles for the transport of persons, 1 L < cylinder capacity ≤ 1.5 L其他型1升<排气量≤1.5升的其他载人车辆Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900007999Other vehicles for the transport of persons, 1 L < cylinder capacity ≤ 1.5 L其他型1升<排气量≤1.5升的其他载人车辆
8703.90.00.10Electric vehicles and other vehicles for transport of persons, where cylinder capacity cannot be determined电动汽车和其他无法区分排气量的载人车辆Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
CIQ codes
  • 8703900010101Electric vehicles and other passenger vehicles with unidentifiable engine displacement (electric vehicles)电动汽车和其他无法区分排气量的载人车辆(电动汽车)
  • 8703900010102Electric vehicles and other passenger vehicles with unidentifiable engine displacement (internal combustion engine vehicles)电动汽车和其他无法区分排气量的载人车辆(内燃机汽车)
  • 8703900010103Electric vehicles and other passenger vehicles with unidentifiable engine displacement (hybrid vehicles)电动汽车和其他无法区分排气量的载人车辆(混合动力汽车)
  • 8703900010104Electric vehicles and other passenger vehicles with unidentifiable engine displacement (other energy vehicles)电动汽车和其他无法区分排气量的载人车辆(其他能源汽车)
8703.90.00.14Other motor cars and other motor vehicles, 2.5L < cylinder capacity ≤ 3L其他型2.5升<排气量≤3升的小轿车、越野车Expired
Unit
vehicle
MFN import duty
25.0%
Provisional import duty
None
General import duty
270.0%
Import VAT
17.0%
Consumption tax
12.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
17.0%
Updated by China
30 Dec 2018
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
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
  • 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)入境民用商品认证
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
8703.90.00.15Other motor cars and other vehicles, 3 L < cylinder capacity ≤ 4 L其他型3升<排气量≤4升的小轿车、越野车Expired
Unit
vehicle
MFN import duty
25.0%
Provisional import duty
None
General import duty
270.0%
Import VAT
17.0%
Consumption tax
25.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
17.0%
Updated by China
30 Dec 2018
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
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
  • 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)入境民用商品认证
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
8703.90.00.16Other types of motor cars and other motor vehicles, with a cylinder capacity >4 litres其他型排气量>4升的小轿车、越野车Expired
Unit
vehicle
MFN import duty
25.0%
Provisional import duty
None
General import duty
270.0%
Import VAT
17.0%
Consumption tax
40.0%
Export duty
0.0%
Provisional export duty
None
Export VAT rebate
17.0%
Updated by China
30 Dec 2018
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
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
  • 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)入境民用商品认证
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
13.5%
Chile
0%
Pakistan
22.5%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
22.5%
Georgia
5%
Mauritius
21.4%
8703.90.00.90CKD kits for vehicles of heading 8703.90008703.9000所列车辆的成套散件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 Dec 2024
Licences and certificates
  • 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)
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 (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
  • 3.Specify if CKD/SKD成套散件请注明
  • 4.seating capacity座位数
  • 5.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
  • 6.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
  • 7.Cubic capacity排气量
  • 8.Model型号
  • 9.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)
  • 10.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
  • 11.GTIN
  • 12.CAS
  • 13.Other其他
RCEP rates
Australia
15%
Brunei
15%
Cambodia
15%
Laos
15%
Malaysia
15%
New Zealand
15%
Singapore
15%
Thailand
15%
Vietnam
15%
Japan
15%
CIQ codes
  • 8703900090999CKD kits for vehicles of heading 8703.90008703.9000所列车辆的成套散件

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

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.