Product classification
HS code for Large car: 8703.24
Vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc.
Classification of large car under HS 8703.24
Large cars, defined by their engine displacement, are classified under HS code 870324. This code is specifically for motor vehicles designed for the transport of persons that utilize a spark-ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 3,000cc. The classification is part of a hierarchical structure based on engine type (gasoline/petrol) and size. For a vehicle to fall under this code, it must be a passenger vehicle (including station wagons and racing cars) and must not be designed for the transport of ten or more persons. The 3,000cc threshold is a critical boundary in international trade, often triggering different tariff rates and luxury taxes compared to smaller-displacement vehicles.
- Covers
- Luxury sedans with engines over 3.0L
- Large SUVs with spark-ignition engines > 3000cc
- High-performance sports cars (>3000cc)
- Passenger vans with fewer than 10 seats and >3000cc engines
- Also under 8703.24
- 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. Large cars are often confused with HS code 870323, which covers vehicles with engine capacities between 1,500cc and 3,000cc. A vehicle with exactly 3,000cc belongs in 870323, while 3,001cc and above belongs in 870324. Another common error is misclassifying diesel-powered vehicles under this code; diesel vehicles with large engines (over 2,500cc) must be classified under HS code 870333. Electric vehicles are also excluded, falling under 870380.
Top exporters and importers of HS 870324 (the code used for large car), 2025
In 2025, the largest exporter of HS 870324 (the code used for large car) 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.
Figures cover everything classified under HS 870324, not only large car.
Top exporters 2025 · share of world exports
- 1 Japan $14.7B 20% of world exports
- 2 Germany $10.9B 15% of world exports
- 3 United States $10.4B 14% of world exports
World total: $73.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $26.4B 37% of world imports
- 2 Canada $5.6B 8.0% of world imports
- 3 United Arab Emirates* ~$4.7B 6.6% of world imports · partner records ↗
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 large car
Brazil splits HS 8703.24 into 2 NCM codes. Pick the one that matches your product:
- 8703.24.10Spark-ignition cars over 3 L, up to 6 seats
- 8703.24.90Spark-ignition cars over 3 L, over 6 seats
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about large car
What is the HS code for Large car?
The HS code for Large car is 870324 (Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc). The HS code for a passenger vehicle with a spark-ignition engine exceeding 3,000cc is 8703.24.
How do I classify Large car for customs?
Large car is classified under HS code 870324 — Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc. This is a 6-digit subheading level code.
Are hybrid vehicles classified under this code?
No, hybrid vehicles that combine an internal combustion engine with electric motor propulsion are classified under 8703.40 through 8703.60, depending on their charging capabilities.
Which countries are the top exporters of large car (HS 870324)?
In 2025, the top exporters of HS 870324 (the code used for large car) 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 large car (HS 870324)?
In 2025, the top importers of HS 870324 (the code used for large car) 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.
Is the HS code for Large car the same in all countries?
The base HS code 870324 for Large car 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 large car in Brazil?
Brazil splits HS 870324 into 2 NCM codes, so the right one for large car depends on the product's details: 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).