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

Heading 8703 covers motor cars and other motor vehicles principally designed for the transport of persons (excluding vehicles of heading 8702), including station wagons and racing cars. It applies to vehicles with combustion engines (petrol and diesel), hybrid, and fully electric drivetrains. Duty rates range from 6.5% to 22% depending on engine capacity and drivetrain type. Import requires EU type-approval certificate, CE conformity certificate, and compliance with Euro 6/7 emission standards. Used vehicles are subject to additional registration requirements and a recycling fee. Poland is one of the largest automotive markets in the EU, both in terms of new vehicle imports and used car trade. Heading 8703 is part of Chapter 87 (vehicles, aircraft and transport equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8703 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.

Duty rates range from 6.5% to 22% depending on engine capacity and drivetrain type. Import requires EU type-approval certificate, CE conformity certificate, and compliance with Euro 6/7 emission standards. Used vehicles are subject to additional registration requirements and a recycling fee. Poland is one of the largest automotive markets in the EU, both in terms of new vehicle imports and used car trade. Duty rates range from 6.5% for electric vehicles up to 22% for large combustion engines — verify the exact CN subheading. EU type-approval certificate and Certificate of Conformity (CoC) required; used vehicles need technical inspection and recycling fee. Reduced or zero duties for vehicles from FTA countries (e.g. South Korea, Japan, Canada). Electric vehicles may benefit from subsidies and tax incentives — check current support programs in Poland. When importing goods under heading 8703 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8703 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8703 covers motor vehicles principally designed for the transport of persons (not goods — 8704). Key factors: seating capacity (≤9 including driver), enclosed body, engine type (combustion vs electric determines subheading). Motor caravans are classified here despite additional equipment. Common mistake: vans with a row of seats treated as passenger vehicles — the type approval, not appearance, is decisive.