CN code 870710 classifies bodies (including cabs) intended for motor vehicles under heading 8703, namely passenger cars and other vehicles principally designed for transporting persons. The body constitutes the structural element of the vehicle, comprising the load-bearing structure together with exterior body panels. This code covers both complete bodies ready for mounting on a chassis and partially finished bodies requiring further processing. The classification includes sedan, hatchback, estate, SUV, coupe, and convertible body types. Importing automotive bodies follows standard customs procedures, and duty rates should be verified in the TARIC database. Bodies imported as replacement parts for vehicles already registered in the EU do not require separate type approval but must meet technical requirements consistent with the vehicle's original type approval under Regulation EU 2018/858.

Importing passenger car bodies into the EU requires accurate determination of customs value, which includes the purchase price, international transport costs, and insurance. Bodies as parts for passenger cars may be subject to different duty rates than complete vehicles – exact rates depend on further TARIC code classification and should be verified in the current TARIC or ISZTAR database. Regarding excise duty, bodies imported as individual components are generally not subject to excise tax since they do not constitute complete passenger cars. VAT is calculated on the customs value plus duty. Importers may benefit from preferential duty rates under EU trade agreements, provided the goods' origin is documented with an appropriate certificate. Bodies intended for vehicle production for export may be placed under the inward processing procedure, allowing suspension of customs duties.

The automotive body market is evolving under the influence of technological and regulatory changes. Lightweight materials – aluminium, composites, and high-strength steel – are gaining importance as they reduce vehicle mass and improve energy efficiency. Electric vehicle manufacturers use modified body designs accommodating battery pack placement in the vehicle floor. Imports of bodies from third countries mainly concern niche vehicle manufacturers, accident repair workshops, and vehicle conversion companies. For used or damaged bodies, importers should note the possibility of customs clearance at a reduced value, provided the damage is properly documented. Bodies for classic and vintage vehicles represent a separate market segment with growing demand across Europe, supported by restoration specialists and enthusiast communities.