Product classification
HS code for Performance car: 8703.24
Vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc.
Classification of performance car under HS 8703.24
A performance car, characterized by a high-displacement engine, is classified under HS code 8703.24. This code is part of Chapter 87, which covers vehicles other than railway or tramway rolling stock. Specifically, heading 8703 applies to motor cars and other motor vehicles principally designed for the transport of persons. The subheading 8703.24 is reserved for vehicles equipped with only a spark-ignition internal combustion reciprocating piston engine with a cylinder capacity exceeding 3,000cc. Most high-performance sports cars, supercars, and luxury grand tourers fall into this category because their engines are designed for high power output, which typically requires a displacement larger than the 3.0-liter threshold. The classification is based strictly on the engine type (spark-ignition) and the displacement volume, rather than the vehicle's top speed or aesthetic design.
- Covers
- Sports cars with V8, V10, or V12 engines exceeding 3,000cc
- Luxury sedans with engine displacements over 3.0 liters
- Supercars and hypercars with large-capacity internal combustion engines
- High-performance SUVs designed primarily for passenger transport with engines over 3,000cc
- 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. Performance cars are most commonly misclassified under 8703.23, which covers engines between 1,500cc and 3,000cc. This occurs when the displacement is exactly 3,000cc or slightly under. Another common error involves hybrid performance cars; if the vehicle has both an electric motor and a spark-ignition engine, it must be classified under 8703.40 or 8703.60, depending on whether it is a plug-in hybrid. Purely electric performance cars are classified under 8703.80. Additionally, vehicles designed for racing that are not street-legal might sometimes be confused with standard passenger cars, though they generally still fall under 8703 unless they meet specific criteria for other headings.
Top exporters and importers of HS 870324 (the code used for performance car), 2025
In 2025, the largest exporter of HS 870324 (the code used for performance 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 performance 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 performance 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 performance car
What is the HS code for Performance car?
The HS code for Performance car is 870324 (Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 3000cc). The HS code is 8703.24, provided the car has a spark-ignition internal combustion engine with a capacity exceeding 3,000cc.
How do I classify Performance car for customs?
Performance 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.
Does this code apply to turbo-charged engines with lower displacement?
No, if a performance car uses a 2.0L turbo engine, it would be classified under 8703.23, regardless of its horsepower or performance capabilities, as the HS code is determined by physical displacement.
Which countries are the top exporters of performance car (HS 870324)?
In 2025, the top exporters of HS 870324 (the code used for performance 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 performance car (HS 870324)?
In 2025, the top importers of HS 870324 (the code used for performance 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 Performance car the same in all countries?
The base HS code 870324 for Performance 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 performance car in Brazil?
Brazil splits HS 870324 into 2 NCM codes, so the right one for performance 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).