Product classification

HS code for Passenger vehicle: 8703.90

Vehicles, for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703.

Classification of passenger vehicle under HS 8703.90

Classification under HS code 8703.90 is determined by the primary design function of the vehicle, which must be the transport of persons. Heading 8703 encompasses motor cars and other motor vehicles principally designed for this purpose, excluding those of heading 8702 (which covers public-transport type vehicles). The subheading 8703.90 is a residual category used for vehicles that do not fit into the more specific subheadings of 8703, which typically categorize vehicles by engine type (spark-ignition or compression-ignition) and cylinder capacity. This often includes vehicles with alternative propulsion systems, such as certain electric vehicles or specialized passenger transport units that do not meet the criteria for internal combustion engine classifications. The General Rules for the Interpretation (GRI) of the Harmonized System dictate that classification is determined by the terms of the headings and any relative section or chapter notes. For 8703.90, the vehicle must not be designed for public transport and must have a seating capacity usually not exceeding nine persons including the driver. The distinction between 8703 and 8704 (goods transport) is often based on the presence of permanent seats with safety equipment or the finish of the interior, which must indicate passenger comfort rather than cargo utility.

Covers
  • Electric passenger cars not elsewhere specified
  • Specialized off-road passenger vehicles
  • Golf carts and similar vehicles designed for person transport
  • Amphibious passenger vehicles
  • Snowmobiles designed for person transport
Also under 8703.90
  • Toyota Mirai (hydrogen FCEV)
  • Hyundai Nexo (hydrogen FCEV)
  • certain golf carts (passenger)
  • specific neighborhood electric vehicles (NEVs)

Codes often confused with 8703.90

Common mistake. Passenger vehicles are frequently misclassified under HS code 8702.10 or 8702.90, which are reserved for vehicles designed to transport ten or more persons. Another common error is using 8704.21 or 8704.31, which are for the transport of goods; this often happens with SUVs or dual-cab pickups where the primary design intent (persons vs. goods) is debated. Additionally, specific electric vehicles might be mistakenly placed in 8703.80 if the user is unaware of the specific 'other' designation of 8703.90.

Top exporters and importers of HS 870390 (the code used for passenger vehicle), 2025

In 2025, the largest exporter of HS 870390 (the code used for passenger vehicle) in UN Comtrade data was the United States, with 50% of world exports; the largest importer in UN Comtrade data was the Philippines, with 21% 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 870390, not only passenger vehicle.

Top exporters 2025 ยท share of world exports

  1. 1 United States $1.7B
  2. 2 Canada $672M
  3. 3 France $331M

World total: $3.3B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 Philippines $510M
  2. 2 France $403M
  3. 3 United Arab Emirates* ~$189M

World total: $2.4B Reported figures on UN Comtrade โ†—

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 code for passenger vehicle

Brazil classifies passenger vehicle under NCM 8703.90.00: HS 8703.90 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about passenger vehicle

What is the HS code for Passenger vehicle?

The HS code for Passenger vehicle is 870390 (Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703). The HS code for passenger vehicles not elsewhere specified, including certain electric or non-standard propulsion vehicles, is 8703.90.

How do I classify Passenger vehicle for customs?

Passenger vehicle is classified under HS code 870390 โ€” Vehicles; for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703. This is a 6-digit subheading level code.

How do I distinguish between a passenger vehicle and a goods vehicle?

Classification depends on the 'principal design.' Features like rear windows, permanent seats with safety belts, and interior carpeting usually indicate a passenger vehicle (8703), whereas a flatbed or lack of rear seating indicates a goods vehicle (8704).

Which countries are the top exporters of passenger vehicle (HS 870390)?

In 2025, the top exporters of HS 870390 (the code used for passenger vehicle) in UN Comtrade data were the United States ($1.7B, 50% of world exports), Canada ($672M) and France ($331M). World exports came to about $3.3B, 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 vehicle (HS 870390)?

In 2025, the top importers of HS 870390 (the code used for passenger vehicle) in UN Comtrade data were the Philippines ($510M, 21% of world imports), France ($403M) and the United Arab Emirates (about $189M). World imports came to about $2.4B, 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 vehicle the same in all countries?

The base HS code 870390 for Passenger vehicle 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 vehicle in Brazil?

In Brazil, passenger vehicle (HS 870390) is classified under NCM 8703.90.00.