HS code · 6-digit subheading

HS Code 8703.24 – Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc

HS code 8703.24 is the 6-digit subheading for vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc. It is used for full-size SUV, luxury sedan, sports car, performance coupe and large pickup truck (passenger variant).

What HS 8703.24 covers

This HS code identifies passenger vehicles equipped solely with a spark-ignition (gasoline) internal combustion engine, featuring a substantial cylinder capacity exceeding 3000cc. This category typically includes larger, more powerful vehicles such as full-size SUVs, luxury sedans, sports cars, and performance vehicles. These vehicles are often associated with higher performance, greater passenger/cargo capacity, and premium features. Major importers are affluent markets and countries where larger vehicles are preferred due to road conditions, family size, or cultural preferences. Exporters are primarily luxury and performance automotive brands from established manufacturing nations. Trade considerations include high import duties in some regions, luxury taxes, and stringent emissions regulations for larger engines. This segment caters to a premium market, emphasizing power, comfort, and status.

Covers
  • Full-size SUV
  • Luxury sedan
  • Sports car
  • Performance coupe
  • Large pickup truck (passenger variant)
  • High-performance crossover
  • Executive sedan
Examples
  • Ford F-150 (3.5L EcoBoost)
  • Chevrolet Tahoe (5.3L)
  • Mercedes-Benz S-Class (4.0L)
  • BMW X5 (3.0L/4.4L)
  • Porsche 911 (3.0L/4.0L)

Codes often confused with 8703.24

Common mistake. This code is specifically for spark-ignition engines with a displacement greater than 3000cc, clearly separating it from all other spark-ignition categories (870321, 870322, 870323) based on engine size.

8703.21Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity not over 1000cc8703.22Vehicles; with only spark-ignition internal combustion piston engine, cylinder capacity over 1000 but not over 1500cc8703.23Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc

Top exporters and importers of HS code 870324, 2025

In 2025, the largest exporter of HS code 870324 in UN Comtrade data was Japan, with 20% of world exports; the largest importer in UN Comtrade data was the United States, with 37% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Japan $14.7B
  2. 2 Germany $10.9B
  3. 3 United States $10.4B

World total: $73.6B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $26.4B
  2. 2 Canada $5.6B
  3. 3 United Arab Emirates* ~$4.7B

World total: $70.6B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 8703.24 2

Brazil splits HS 8703.24 into 2 NCM codes, Mercosur's 8-digit tariff lines.

  1. 8703.24.10 Spark-ignition cars over 3 L, up to 6 seatsCom capacidade de transporte de pessoas sentadas inferior ou igual a seis, incluindo o motorista
  2. 8703.24.90 Spark-ignition cars over 3 L, over 6 seatsOutros

All Brazil NCM codes in heading 87.03 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 8703.24

What is HS code 870324?

HS code 870324 is a 6-digit subheading in the Harmonized System that covers: Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc. This HS code identifies passenger vehicles equipped solely with a spark-ignition (gasoline) internal combustion engine, featuring a substantial cylinder capacity exceeding 3000cc. This category typically includes larger, more powerful vehicles such as full-size SUVs, luxury sedans, sports cars, and performance vehicles. These vehicles are often associated with higher performance, greater passenger/cargo capacity, and premium features. Major importers are affluent markets and countries where larger vehicles are preferred due to road conditions, family size, or cultural preferences. Exporters are primarily luxury and performance automotive brands from established manufacturing nations. Trade considerations include high import duties in some regions, luxury taxes, and stringent emissions regulations for larger engines. This segment caters to a premium market, emphasizing power, comfort, and status.

What products fall under HS code 870324?

Full-size SUV, Luxury sedan, Sports car, Performance coupe, Large pickup truck (passenger variant), High-performance crossover, Executive sedan

What are common misclassifications for HS code 870324?

This code is specifically for spark-ignition engines with a displacement greater than 3000cc, clearly separating it from all other spark-ignition categories (870321, 870322, 870323) based on engine size.

Which countries are the top exporters of goods under HS code 870324?

In 2025, the top exporters of HS code 870324 in UN Comtrade data were Japan ($14.7B, 20% of world exports), Germany ($10.9B) and the United States ($10.4B). World exports came to about $73.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 870324?

In 2025, the top importers of HS code 870324 in UN Comtrade data were the United States ($26.4B, 37% of world imports), Canada ($5.6B) and the United Arab Emirates (about $4.7B). World imports came to about $70.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 870324 structured?

HS code 870324 is a 6-digit subheading under the Harmonized System. The first 2 digits (87) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (24) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 870324?

Brazil splits HS code 870324 into 2 NCM codes: 8703.24.10 (Spark-ignition cars over 3 L, up to 6 seats), 8703.24.90 (Spark-ignition cars over 3 L, over 6 seats). The first 6 digits of each match the HS code.