Product classification
HS code for HEV: 8703.40
Vehicles, with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power.
Classification of HEV under HS 8703.40
Hybrid Electric Vehicles (HEVs) that do not have plug-in capabilities are classified under HS code 8703.40. This classification falls under Chapter 87, which covers vehicles other than railway or tramway rolling-stock. Heading 8703 specifically applies to motor cars and other motor vehicles principally designed for the transport of persons. Within this heading, the HS system distinguishes between vehicles based on their propulsion systems. Subheading 8703.40 is reserved for vehicles that utilize both a spark-ignition internal combustion piston engine and an electric motor for propulsion. A defining characteristic for this specific code is that the vehicle must be \"incapable of being charged by plugging to an external source of electric power.\" These vehicles rely on regenerative braking and the internal combustion engine to charge their internal batteries. This distinction is vital for customs purposes, as many jurisdictions offer different tariff rates or environmental incentives for non-plug-in hybrids compared to plug-in hybrids or fully electric vehicles. The classification remains here regardless of whether the vehicle is new or used, provided it meets the technical criteria of the propulsion system.
- Covers
- Standard hybrid passenger cars (non-plug-in)
- Mild hybrid electric vehicles (MHEV)
- Full hybrid vehicles without external charging ports
- Hybrid SUVs with spark-ignition engines
- Self-charging hybrid sedans
- Also under 8703.40
- Toyota Prius
- Honda CR-V Hybrid
- Lexus RX 450h
- Hyundai Santa Fe Hybrid
- Ford Maverick Hybrid
Codes often confused with 8703.40
Common mistake. HS code 8703.60 is often used incorrectly; this code is for Plug-in Hybrid Electric Vehicles (PHEVs) which can be charged externally. 8703.23 is also common for vehicles where the electric motor is only auxiliary and does not provide primary propulsion. Furthermore, 8703.80 is for pure electric vehicles (EVs) with no internal combustion engine, and 8703.50 is for hybrids using compression-ignition (diesel) engines instead of spark-ignition (gasoline) engines.
Top exporters and importers of HS 870340 (the code used for HEV), 2025
In 2025, the largest exporter of HS 870340 (the code used for HEV) in UN Comtrade data was Japan, with 21% of world exports; the largest importer in UN Comtrade data was the United States, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 870340, not only HEV.
Top exporters 2025 · share of world exports
- 1 Japan $30.1B 21% of world exports
- 2 South Korea $14.7B 10% of world exports
- 3 Germany $10.2B 7.3% of world exports
World total: $140.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $28.6B 20% of world imports
- 2 France $10.6B 7.4% of world imports
- 3 Italy $10.2B 7.1% of world imports
World total: $142.7B 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 that did not report are estimated from what other countries recorded trading with them. 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 code for HEV
Brazil classifies HEV under NCM 8703.40.00: HS 8703.40 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about HEV
What is the HS code for HEV?
The HS code for HEV is 870340 (Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power). The HS code for non-plug-in Hybrid Electric Vehicles with spark-ignition engines is 8703.40.
How do I classify HEV for customs?
HEV is classified under HS code 870340 — Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, incapable of being charged by plugging to external source of electric power. This is a 6-digit subheading level code.
Does 8703.40 include Plug-in Hybrids?
No, Plug-in Hybrids (PHEVs) are classified under HS code 8703.60 because they are capable of being charged by an external power source.
Which countries are the top exporters of HEV (HS 870340)?
In 2025, the top exporters of HS 870340 (the code used for HEV) in UN Comtrade data were Japan ($30.1B, 21% of world exports), South Korea ($14.7B) and Germany ($10.2B). World exports came to about $140.0B, 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 HEV (HS 870340)?
In 2025, the top importers of HS 870340 (the code used for HEV) in UN Comtrade data were the United States ($28.6B, 20% of world imports), France ($10.6B) and Italy ($10.2B). World imports came to about $142.7B, 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.
Is the HS code for HEV the same in all countries?
The base HS code 870340 for HEV is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for HEV in Brazil?
In Brazil, HEV (HS 870340) is classified under NCM 8703.40.00.