Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8703 32 91Motor cars
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 › Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
- 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
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 125% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD |
| Integrated GST (IGST) | 5%, 18% or 40% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | 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 FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–UK CETAOnly for: A lower rate applies within a yearly quota, and a preferential rate also applies above it: see Table III of 29/2026-Customs.29/2026-Customs | See the notification | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 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
| Notification | Goods | Rate |
|---|---|---|
| 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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 32, and China's below.
China: the same goods (8703 32)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 8 expired under 8703 32. 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 |
|---|---|---|---|---|---|---|
| 8703.32.11.10 | Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机小轿车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.11.90 | CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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 |
| 8703.32.12.10 | Off-road vehicles, with only CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.12.90 | CKD kits, for off-road vehicles with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.32.13.10 | Motor vehicles for the transport of 10 or more persons, fitted only with compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的装压燃式活塞内燃发动机小客车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.13.90 | CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机小客车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.32.19.10 | Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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 |
| 8703.32.19.90 | CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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 |
| 8703.32.21.10 | Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机小轿车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.21.90 | CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的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 |
| 8703.32.22.10 | Off-road vehicles, with only SI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的燃式活塞内燃发动机越野车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.22.90 | CKD kits, for off-road vehicles with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的燃式活塞内燃发动机越野车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.32.23.10 | Motor vehicles for transport of persons, with only SI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的燃式活塞内燃发动机小客车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AOxyLM |
| 8703.32.23.90 | CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机小客车的成套散件 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46Oxy |
| 8703.32.29.10 | Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压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 |
| 8703.32.29.90 | CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压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
8703.32.11Motor cars, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1500 cc but ≤ 2000 cc
8703.32.11.10Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机小轿车
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321110999Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机小轿车
8703.32.11.90CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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
- 5%
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321190999CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机小轿车的成套散件
8703.32.11.01Motor cars, with CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc1.5＜排量≤2升装压燃往复式活塞内燃发动机小轿车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
- 7.5%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703321101999Motor cars, with CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc1.5＜排量≤2升装压燃往复式活塞内燃发动机小轿车
8703.32.12Off-road vehicles (4-wheel drive), with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1500 cc but ≤ 2000 cc
8703.32.12.10Off-road vehicles, with only CI reciprocating piston engine, of a cylinder capacity >1500cc but ≤2000cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车
4-wheel drive4轮驱动
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321210999Off-road vehicles, 4-wheel drive, with compression-ignition internal combustion piston engine of a cylinder capacity of >1,500 but ≤2,000 cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车(4轮驱动)
8703.32.12.90CKD kits, for off-road vehicles with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车的成套散件
4-wheel drive4轮驱动
- 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
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321290999CKD kits for off-road vehicles (4-wheel drive) with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1,500 cc but <= 2,000 cc仅装有1.5<排量≤2升的压燃式活塞内燃发动机越野车的成套散件(4轮驱动)
8703.32.12.01Off-road vehicles, 4-wheel drive, with compression-ignition reciprocating piston engine of a cylinder capacity of >1,500 but ≤2,000 cc1.5＜排量≤2升装压燃往复式活塞内燃发动机越野车(4轮驱动 )Expired
4-wheel drive4轮驱动
- 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
- 7.5%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703321201999Off-road vehicles (4-wheel drive) with CI reciprocating piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L1.5＜排量≤2升装压燃往复式活塞内燃发动机越野车(4轮驱动)
8703.32.13Passenger motor cars (seating ≤ 9 persons), with only compression-ignition internal combustion piston engine, 1500cc < displacement ≤ 2000cc
8703.32.13.10Motor vehicles for the transport of 10 or more persons, fitted only with compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的装压燃式活塞内燃发动机小客车
seating 9 persons or less9座及以下的
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321310999Motor cars (9 seats or less), with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的装压燃式活塞内燃发动机小客车(9座及以下的)
8703.32.13.90CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机小客车的成套散件
seating 9 persons or less9座及以下的
- 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
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321390999CKD for passenger motor vehicles (seating 9 persons or less), with only compression-ignition internal combustion piston engine of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机小客车的成套散件(9座及以下的)
8703.32.13.01Motor coaches (seating ≤9 persons), with compression-ignition reciprocating piston engine of a cylinder capacity of >1,500 but ≤2,000 cc1.5＜排量≤2升装压燃往复式活塞内燃发动机小客车(9座及以下的)Expired
seating 9 persons or less9座及以下的
- 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
- 7.5%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703321301999Motor coaches (seating ≤9 persons), with compression-ignition reciprocating piston engine of a cylinder capacity of >1,500 but ≤2,000 cc1.5＜排量≤2升装压燃往复式活塞内燃发动机小客车(9座及以下的)
8703.32.19Other motor vehicles principally designed for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity >1500cc but ≤2000cc
8703.32.19.10Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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
- 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, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321910999Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机的其他载人车辆
8703.32.19.90CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压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
- 5%
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703321990999CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 1.5 L but ≤ 2 L仅装有1.5<排量≤2升的压燃式活塞内燃发动机的其他载人车辆的成套散件
8703.32.19.01Compression-ignition internal combustion piston engine motor vehicles for the transport of persons, of a cylinder capacity > 1.5 L but ≤ 2 L, n.e.s.1.5＜排量≤2升装压燃往复式活塞内燃发动机的其他载人车辆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
- 7.5%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703321901999Compression-ignition internal combustion piston engine motor vehicles for the transport of persons, of a cylinder capacity > 1.5 L but ≤ 2 L, n.e.s.1.5＜排量≤2升装压燃往复式活塞内燃发动机的其他载人车辆
8703.32.21Motor cars, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2000 cc but ≤ 2500 cc
8703.32.21.10Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机小轿车
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322110999Motor cars, with only CI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机小轿车
8703.32.21.90CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的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
- 9%
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322190999CKD sets, for motor cars, with compression-ignition internal combustion piston engine of a cylinder capacity of >2,000 but ≤2,500 cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机小轿车的成套散件
8703.32.21.01Motor cars, with CI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc2＜排量≤2.5升装压燃往复式活塞内燃发动机小轿车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
- 7.5%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703322101999Motor cars, with CI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc2＜排量≤2.5升装压燃往复式活塞内燃发动机小轿车
8703.32.22Off-road vehicles (4-wheel drive), with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2000 cc but ≤ 2500 cc
8703.32.22.10Off-road vehicles, with only SI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的燃式活塞内燃发动机越野车
4-wheel drive4轮驱动
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322210999Off-road vehicles, 4-wheel drive, with compression-ignition internal combustion piston engine of a cylinder capacity of >2,000 but ≤2,500 cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机越野车(4轮驱动)
8703.32.22.90CKD kits, for off-road vehicles with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的燃式活塞内燃发动机越野车的成套散件
4-wheel drive4轮驱动
- 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
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322290999CKD kits for off-road vehicles (4-wheel drive) with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2,000 cc but <= 2,500 cc仅装有2<排量≤2.5升的压燃式活塞内燃发动机越野车的成套散件(4轮驱动)
8703.32.22.01Off-road vehicles, 4-wheel drive, with compression-ignition reciprocating piston engine of a cylinder capacity of >2,000 but ≤2,500 cc2＜排量≤2.5升装压燃往复式活塞内燃发动机越野车(4轮驱动 )Expired
4-wheel drive4轮驱动
- 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
- 7.5%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703322201999Off-road vehicles (4-wheel drive) with CI reciprocating piston engine, of a cylinder capacity > 2 L but ≤ 2.5 L2＜排量≤2.5升装压燃往复式活塞内燃发动机越野车(4轮驱动)
8703.32.23Passenger motor cars (seating ≤ 9 persons), with only compression-ignition internal combustion piston engine, 2000cc < displacement ≤ 2500cc
8703.32.23.10Motor vehicles for transport of persons, with only SI reciprocating piston engine, of a cylinder capacity >2000cc but ≤2500cc仅装有2<排量≤2.5升的燃式活塞内燃发动机小客车
seating 9 persons or less9座及以下的
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322310999Motor cars (9 seats or less), with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机小客车(9座及以下的)
8703.32.23.90CKD kits, for motor cars with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机小客车的成套散件
seating 9 persons or less9座及以下的
- 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
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322390999CKD for passenger motor vehicles (seating 9 persons or less), with only compression-ignition internal combustion piston engine of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机小客车的成套散件(9座及以下的)
8703.32.23.01Motor coaches (seating ≤9 persons), with compression-ignition reciprocating piston engine of a cylinder capacity of >2,000 but ≤2,500 cc2＜排量≤2.5升装压燃往复式活塞内燃发动机小客车(9座及以下的)Expired
seating 9 persons or less9座及以下的
- 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
- 7.5%
- South Korea
- 22.5%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703322301999Motor coaches (seating ≤9 persons), with compression-ignition reciprocating piston engine of a cylinder capacity of >2,000 but ≤2,500 cc2＜排量≤2.5升装压燃往复式活塞内燃发动机小客车(9座及以下的)
8703.32.29Other motor vehicles principally designed for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity >2000cc but ≤2500cc
8703.32.29.10Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压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
- 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, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322910999Other vehicles for the transport of persons, with CI piston engine only, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机的其他载人车辆
8703.32.29.90CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压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
- 9%
- 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 (diesel, semi-diesel, etc.)发动机类型(柴油、半柴油等)
- 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%
- Georgia
- 0%
- Mauritius
- 3.6%
- Maldives
- 15%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8703322990999CKD/SKD of other vehicles for the transport of persons, with only compression-ignition internal combustion piston engine, of a cylinder capacity > 2 L but ≤ 2.5 L仅装有2<排量≤2.5升的压燃式活塞内燃发动机的其他载人车辆的成套散件
8703.32.29.01Compression-ignition internal combustion piston engine motor vehicles for the transport of persons, of a cylinder capacity > 2 L but ≤ 2.5 L, n.e.s.2＜排量≤2.5升装压燃往复式活塞内燃发动机的其他载人车辆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
- 7.5%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 21.4%
CIQ codes
- 8703322901999Compression-ignition internal combustion piston engine motor vehicles for the transport of persons, of a cylinder capacity > 2 L but ≤ 2.5 L, n.e.s.2＜排量≤2.5升装压燃往复式活塞内燃发动机的其他载人车辆
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
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 19 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.