Product classification
HS code for Luxury car: 8703.24
Vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc.
Classification of luxury car under HS 8703.24
Luxury cars are typically classified under HS code 8703.24. This classification is based on the vehicle's primary function—the transport of persons—and its specific technical engine specifications. Heading 8703 covers motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars. Subheading 8703.24 specifically applies to vehicles with spark-ignition internal combustion reciprocating piston engines having a cylinder capacity exceeding 3,000 cc. While "luxury" is a commercial and subjective term, the HS system classifies based on objective criteria like engine size and fuel type. High-end luxury vehicles and performance sports cars often feature large-displacement engines that place them in this specific category, distinguishing them from smaller economy or mid-range vehicles found in lower subheadings.
- Covers
- Luxury sedans with engines >3000cc
- High-performance sports cars
- Luxury SUVs with spark-ignition engines >3000cc
- Limousines
- Convertibles with large displacement 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. Luxury cars are most often misclassified under HS code 8703.23, which is for engines between 1,500 cc and 3,000 cc. Many modern luxury vehicles now use smaller, turbocharged engines that may actually fall under 8703.23 despite their high price tag. Another common error is misclassifying diesel-powered luxury vehicles; these must be placed under 8703.33 if the engine exceeds 2,500 cc. Electric luxury vehicles are also distinct, falling under 8703.80. Classification must always follow the engine displacement and fuel type rather than the vehicle's market value or luxury features.
Top exporters and importers of HS 870324 (the code used for luxury car), 2025
In 2025, the largest exporter of HS 870324 (the code used for luxury 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 luxury 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 luxury 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 luxury car
What is the HS code for Luxury car?
The HS code for Luxury car is 870324 (Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc).
How do I classify Luxury car for customs?
Luxury 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.
What is the HS code for luxury cars?
Most high-displacement luxury cars fall under 8703.24 (over 3000cc). However, the code depends entirely on the engine size and type, not the brand or price.
Do electric luxury cars use the same code?
No, electric vehicles (EVs) are classified under HS code 8703.80, regardless of their luxury status or engine power equivalent.
Which countries are the top exporters of luxury car (HS 870324)?
In 2025, the top exporters of HS 870324 (the code used for luxury 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 luxury car (HS 870324)?
In 2025, the top importers of HS 870324 (the code used for luxury 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 Luxury car the same in all countries?
The base HS code 870324 for Luxury 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 luxury car in Brazil?
Brazil splits HS 870324 into 2 NCM codes, so the right one for luxury 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).