CN code 8703 24 covers passenger cars equipped with spark-ignition combustion engines with cylinder capacity exceeding 3000 cc. This segment includes premium and luxury vehicles such as the Porsche 911, BMW 7 Series/X5, Mercedes S-Class/GLE, Audi A8, and American models fitted with V6 and V8 engines up to 6.2 litres. These vehicles offer power outputs from 300 to over 600 HP and must meet Euro 6e/Euro 7 emission standards. Importing cars with engines over 3000 cc involves the highest tax burden due to the high excise rate of 18.6% of the vehicle's value. Type-approval is carried out under Regulation (EU) 2018/858, and vehicles must be equipped with mandatory ADAS safety systems from Regulation (EU) 2019/2144. Manufacturer fleet CO2 standards (Regulation (EU) 2023/851) exert pressure to limit production of vehicles with large combustion engines.

Importing cars with engines over 3000 cc (CN 8703 24) involves the highest tax burden among all passenger car categories. The customs duty rate from third countries should be verified in TARIC/ISZTAR4. Excise is 18.6% of the tax base. For a car imported from the USA with a customs value of EUR 50,000, total charges (duty + 18.6% excise + 23% VAT) can exceed 50% of the customs value. VAT is calculated in cascade on the customs value plus duty and excise. For intra-EU acquisitions from Germany or the United Kingdom (treated as a third country post-Brexit), the same excise rate applies. The importer must submit an excise declaration before first registration. Customs and revenue authorities closely verify values of luxury vehicles against market price databases. Understating customs value can result in additional charges, interest, and fiscal penalties.

Cars with engines over 3000 cc (CN 8703 24) face increasing regulatory pressure. Regulation (EU) 2023/851 requires zero CO2 emissions for new cars from 2035, meaning the end of production of vehicles with large combustion engines. Already in 2026, manufacturers are reducing model offerings with engines over 3 litres, replacing them with plug-in hybrid versions (classified under CN 8703 40) or fully electric versions (CN 8703 60). Low-emission zone expansion in European cities restricts access for vehicles with large combustion engines to city centres. Residual values of these vehicles may decline faster than in previous years. At the same time, the collector and enthusiast market sustains demand for classic models with large engines. When importing used vehicles with large engines, verifying the emission standard is essential – vehicles older than Euro 4 may not be registered in some EU countries due to environmental restrictions.