Other vehicles, with only electric motor for propulsion

CN code 8703 80 covers passenger cars with electric powertrains not classified under subheadings 8703 40 (petrol PHEV), 8703 50 (diesel PHEV), 8703 60 (BEV), or 8703 70 (FCEV). This category includes vehicles with atypical electric powertrain configurations such as range extender cars (REX), conventional hybrids with a dominant electric drive that lack external charging capability, and other configurations with an electric element. In 2026, this segment is relatively small as most electric vehicles are classified under more specific codes. Vehicles must meet appropriate type-approval and emission requirements depending on powertrain configuration.

Correct classification of vehicles under CN 8703 80 requires detailed analysis of the powertrain configuration. This code is residual - covering electric vehicles not fitting more specific subheadings. For customs clearance, presenting technical documentation confirming the powertrain type and configuration is critical. Duty rates should be checked in TARIC/ISZTAR4. Regarding excise, classification depends on configuration - zero-emission vehicles may qualify for BEV-analogous exemptions, while hybrids are subject to rates based on combustion engine capacity. VAT is charged at the standard rate. The vehicle must hold EU type-approval or individual vehicle approval. For classification uncertainties, obtaining Binding Tariff Information from customs authorities is recommended.

An important subcategory of vehicles classified under CN 8703 80 is range extender cars (REX). These vehicles are driven by electric motors but equipped with a small combustion engine that serves solely to charge the battery (not directly driving the wheels). Classification of these vehicles is debatable - depending on interpretation, they may be treated as BEV (CN 8703 60) or as hybrids (CN 8703 80). Examples include the BMW i3 REX (historical model) and Mazda MX-30 R-EV. The combustion engine in these vehicles is subject to emission standards, and the vehicle must hold full type-approval. When importing, obtaining unambiguous tariff classification is critical as it affects duty and excise rates. Binding Tariff Information provides legal certainty regarding classification for three years.

Importing other electric vehicles (CN 8703 80) into the EU requires EU type-approval under Regulation (EU) 2018/858. The MFN duty rate for passenger cars is 6.5% of customs value. Customs clearance requires an EORI number and a correct declaration. Preferential rates may apply under FTAs such as EU-Korea, EU-Japan EPA, or CETA. Vehicles with combustion engines must meet Euro 6e/7 emission standards. Battery safety (UNECE R100) and EU Battery Regulation 2023/1542 apply. National import VAT is charged at the destination Member State rate.