Product classification
HS code for Passenger car: 8703.23
Vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc.
Classification of passenger car under HS 8703.23
Passenger cars with a cylinder capacity between 1500cc and 3000cc are classified under HS code 8703.23. This heading covers motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars. The classification is highly specific, requiring the vehicle to have a spark-ignition internal combustion reciprocating piston engine. The 1500cc to 3000cc range is one of the most common categories for mid-sized sedans, SUVs, and luxury vehicles. Classification under 8703 is determined by the vehicle's primary design; it must be intended for carrying people rather than goods. Features such as permanent seats with safety equipment, rear windows, and interior finishes typical of passenger areas are used by customs authorities to distinguish these from commercial vehicles. The cylinder capacity is measured by the total volume displaced by the pistons within the cylinders of the engine. This code is essential for international trade as it often serves as the basis for calculating excise taxes and environmental levies which are tiered based on engine displacement.
- Covers
- Mid-sized sedans (1.6L to 2.9L)
- Sport Utility Vehicles (SUVs) within the CC range
- Station wagons
- Coupes and convertibles
- Hybrid vehicles where the primary power is a spark-ignition engine of this capacity
- Also under 8703.23
- Toyota Camry (2.5L)
- Honda CR-V (2.4L)
- Volkswagen Tiguan (2.0L)
- Mazda CX-5 (2.5L)
- BMW 3 Series (2.0L)
- Mercedes-Benz C-Class (2.0L)
Codes often confused with 8703.23
Common mistake. Common misclassifications occur within the subheadings of 8703. For instance, vehicles with engines exactly at 1500cc or slightly below must be classified under 8703.22, while those exceeding 3000cc fall under 8703.24. Another frequent error involves electric vehicles (EVs), which are classified under 8703.80, or plug-in hybrids (PHEVs), which fall under 8703.40 to 8703.60 depending on the engine type. Furthermore, 'dual-purpose' vehicles like pickup trucks are often misclassified; if they are primarily for goods, they belong in 8704, but if they are primarily for passengers (like certain crew-cab models), they may fall into 8703.
Top exporters and importers of HS 870323 (the code used for passenger car), 2025
In 2025, the largest exporter of HS 870323 (the code used for passenger car) in UN Comtrade data was Germany, with 19% of world exports; the largest importer in UN Comtrade data was the United States, with 35% 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 870323, not only passenger car.
Top exporters 2025 · share of world exports
- 1 Germany $41.4B 19% of world exports
- 2 Japan $35.1B 16% of world exports
- 3 Mexico $24.2B 11% of world exports
World total: $222.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $76.4B 35% of world imports
- 2 Canada $17.7B 8.1% of world imports
- 3 China $17.1B 7.9% of world imports
World total: $217.2B 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 codes for passenger car
Brazil splits HS 8703.23 into 2 NCM codes. Pick the one that matches your product:
- 8703.23.10Spark-ignition cars over 1.5 to 3 L, up to 6 seats
- 8703.23.90Spark-ignition cars over 1.5 to 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 passenger car
What is the HS code for Passenger car?
The HS code for Passenger car is 870323 (Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc). The HS code for a passenger car with a spark-ignition engine between 1500cc and 3000cc is 8703.23.
How do I classify Passenger car for customs?
Passenger car is classified under HS code 870323 — Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc. This is a 6-digit subheading level code.
How is a hybrid car classified?
Hybrid cars are classified under subheadings 8703.40 through 8703.60, depending on whether they are plug-in or non-plug-in and the type of internal combustion engine they use.
Which countries are the top exporters of passenger car (HS 870323)?
In 2025, the top exporters of HS 870323 (the code used for passenger car) in UN Comtrade data were Germany ($41.4B, 19% of world exports), Japan ($35.1B) and Mexico ($24.2B). World exports came to about $222.5B, 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 passenger car (HS 870323)?
In 2025, the top importers of HS 870323 (the code used for passenger car) in UN Comtrade data were the United States ($76.4B, 35% of world imports), Canada ($17.7B) and China ($17.1B). World imports came to about $217.2B, 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 Passenger car the same in all countries?
The base HS code 870323 for Passenger 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 passenger car in Brazil?
Brazil splits HS 870323 into 2 NCM codes, so the right one for passenger car depends on the product's details: 8703.23.10 (Spark-ignition cars over 1.5 to 3 L, up to 6 seats), 8703.23.90 (Spark-ignition cars over 1.5 to 3 L, over 6 seats).