Subheading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8703 21Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: of a cylinder capacity not exceeding 1,000 cc
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 125%
- 5 tariff items
- GST now
- 18%
- or 5% or 40% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 13.5%
- On Indian goods
Codes under this subheading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8703 21 10 | Vehicles principally designed for the transport of more than seven persons, including the driver | 125% | 18% | units |
| 8703 21 20 | Three-wheeled vehicles | 125% | 18% | units |
| 8703 21 91 | Motor cars | 125% | 18% | units |
| 8703 21 92 | Specialised transport vehicles such as ambulances, prison vans and the like | 125% | 18% | units |
| 8703 21 99 | Other | 125% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 125%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% or 40% for some 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 534 | Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven 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 Vehicles Act, 1988 (59 of 1988) and the rules made there under. | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 533 | 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 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 536 | Following 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 Department | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 537 | Three wheeled vehicles | 18% |
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 5 | 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, 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. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5%, 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | — | — |
| 870301 | Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission | 2.1% | — |
| 870302 | Motor cars of a cylinder capacity less than 1000cc with automatic transmission | 2.7% | — |
| 870303 | Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission | 3% | — |
| 870304 | Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission | 3.7% | — |
| 870305 | Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission | 3% | — |
| 870306 | Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission | 3.7% | — |
| 870307 | Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission | 4% | — |
| 870308 | Motor cars of a cylinder capacity of 1500cc and above with automatic transmission | 4.7% | — |
| 870399 | Others | 2% | — |
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8703 21, and China's below.
China: the same goods (8703 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 4 expired under 8703 21. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8703.21.30.10 | Motor cars, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小轿车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.21.30.90 | CKD/SKD kits for motor cars, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机小轿车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.21.40.10 | Off-road vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的越野车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.21.40.90 | CKD for off-road vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity <= 1 L仅装有排量≤1升的点燃式活塞内燃发动机的越野车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.21.50.10 | Motor vehicles for the transport of persons, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小客车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.21.50.90 | CKD for motor coaches, with only spark-ignition internal combustion piston engine, of a cylinder capacity <= 1 L仅装有排量≤1升的点燃式活塞内燃发动机的小客车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.21.90.10 | Other vehicles for transport of persons, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.21.90.90 | CKD kits for other vehicles for the transport of persons, with only SI piston engine, of a cylinder capacity ≤1000cc仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 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
8703.21.30Motor cars, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1000cc
8703.21.30.10Motor cars, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小轿车
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703213010999Motor cars, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小轿车
8703.21.30.90CKD/SKD kits for motor cars, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机小轿车的成套散件
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703213090999CKD/SKD kits for motor cars, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机小轿车的成套散件
8703.21.30.01Motor cars with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity ≤1 L排气量≤1升的装有点燃往复式活塞内燃发动机的小轿车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
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703213001999Motor cars with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity ≤1 L排气量≤1升的装有点燃往复式活塞内燃发动机的小轿车
8703.21.40Off-road vehicles (4-wheel drive) with spark-ignition reciprocating internal combustion piston engine only, of a cylinder capacity ≤ 1,000 cc
8703.21.40.10Off-road vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的越野车
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703214010999Four-wheel drive off-road vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity <= 1 L仅装有排量≤1升的点燃式活塞内燃发动机的越野车(4轮驱动)
8703.21.40.90CKD for off-road vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity <= 1 L仅装有排量≤1升的点燃式活塞内燃发动机的越野车的成套散件
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703214090999CKD sets of off-road vehicles (4-wheel drive), with spark-ignition internal combustion piston engine only, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的越野车(4轮驱动)的成套散件
8703.21.40.01Four-wheel drive off-road vehicles, with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity <= 1 L排量≤1升的带点燃往复式活塞内燃发动机的越野车(4轮驱动)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
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703214001999Four-wheel drive off-road vehicles, with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity <= 1 L排量≤1升的带点燃往复式活塞内燃发动机的越野车(4轮驱动)
8703.21.50Motor cars (seating ≤ 9 persons), with spark-ignition internal combustion piston engine only, of a cylinder capacity ≤ 1,000 cc
8703.21.50.10Motor vehicles for the transport of persons, with only spark-ignition internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小客车
9 seats and under9座及以下
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703215010999Motor cars (≤9 seats), with only SI piston engine, of a cylinder capacity ≤1000cc仅装有排量≤1升的点燃式活塞内燃发动机的小客车(9座及以下)
8703.21.50.90CKD for motor coaches, with only spark-ignition internal combustion piston engine, of a cylinder capacity <= 1 L仅装有排量≤1升的点燃式活塞内燃发动机的小客车的成套散件
9 seats and under9座及以下
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703215090999CKD sets of motor cars (seating ≤ 9 persons), with spark-ignition internal combustion piston engine only, of a cylinder capacity ≤ 1,000 cc仅装有排量≤1升的点燃式活塞内燃发动机的小客车的成套散件(9座及以下)
8703.21.50.01Motor cars with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc (9 seats or less)排量≤1升的带点燃往复式活塞内燃发动机的小客车(9座及以下 )Expired
9 seats and under9座及以下
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703215001999Motor cars (≤9 seats), with SI reciprocating piston engine, of a cylinder capacity ≤1000cc排量≤1升的带点燃往复式活塞内燃发动机的小客车(9座及以下)
8703.21.90Other motor vehicles principally designed for the transport of persons, with spark-ignition internal combustion piston engine only, of a cylinder capacity ≤ 1,000 cc
8703.21.90.10Other vehicles for transport of persons, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703219010999Other vehicles for transport of persons, spark-ignition internal combustion piston engine only, of a cylinder capacity of ≤1 liter仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆
8703.21.90.90CKD kits for other vehicles for the transport of persons, with only SI piston engine, of a cylinder capacity ≤1000cc仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆的成套散件
- 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, etc.)发动机类型(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, version, and model (e.g., US, EU, CA spec)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
- 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
- 8703219090999CKD kits for other vehicles for the transport of persons, with only SI piston engine, of a cylinder capacity ≤1000cc仅装有排量≤1升的点燃式活塞内燃发动机的其他载人车辆的成套散件
8703.21.90.01Other vehicles, with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc排量≤1升的带点燃往复式活塞内燃发动机的其他车辆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
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703219001999Other vehicles, with spark-ignition reciprocating internal combustion piston engine, of a cylinder capacity ≤ 1,000 cc排量≤1升的带点燃往复式活塞内燃发动机的其他车辆
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 10Vehicles specially designed for travelling on snow; golf cars and similar vehiclesOne level up8703Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing carsNext8703 22Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.