Product classification
HS code for PHEV: 8703.60
Vehicles, with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power.
Classification of PHEV under HS 8703.60
Plug-in Hybrid Electric Vehicles (PHEVs) are classified under HS code 8703.60, a designation that reflects the complex nature of modern automotive propulsion. This code is situated within Chapter 87, which covers vehicles other than railway or tramway rolling-stock. Heading 8703 specifically targets motor cars and other motor vehicles designed for transporting people. The classification 8703.60 is reserved for vehicles that feature a dual-power system: a spark-ignition internal combustion piston engine and an electric motor. The defining characteristic for this subheading is the "plug-in" capability, meaning the vehicle's battery can be recharged by connecting it to an external electrical power source. This technical requirement distinguishes it from traditional hybrid vehicles that only charge internally. Classification follows GRI 1, which relies on the terms of the headings and any relative section or chapter notes. As global trade shifts toward greener technologies, this code allows customs authorities to differentiate between various levels of vehicle electrification, which is often tied to specific tariff rates, environmental subsidies, or import restrictions. The vehicle must be principally designed for the transport of persons and have a seating capacity of fewer than ten people to remain within heading 8703.
- Covers
- Plug-in hybrid sedans with spark-ignition engines
- PHEV SUVs with external charging ports
- Station wagons featuring both electric motors and gasoline engines with plug-in capability
- Luxury PHEV coupes
- Also under 8703.60
- Toyota RAV4 Prime
- BMW 330e
- Volvo XC60 Recharge
- Hyundai Tucson PHEV
- Audi Q5 TFSI e
Codes often confused with 8703.60
Common mistake. PHEVs are often misclassified under 8703.40, which is for hybrid vehicles (HEVs) that are not capable of being charged by plugging into an external source. They may also be confused with 8703.70, which is for plug-in hybrids that use a compression-ignition (diesel) engine instead of a spark-ignition (gasoline) engine. Furthermore, they should not be classified under 8703.80, which is reserved for purely electric vehicles (EVs) with no internal combustion engine.
Top exporters and importers of HS 870360 (the code used for PHEV), 2025
In 2025, the largest exporter of HS 870360 (the code used for PHEV) in UN Comtrade data was China, with 25% of world exports; the largest importer in UN Comtrade data was Germany, with 16% 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 870360, not only PHEV.
Top exporters 2025 · share of world exports
- 1 China $22.4B 25% of world exports
- 2 Germany $21.2B 23% of world exports
- 3 Japan $7.0B 7.7% of world exports
World total: $90.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $13.6B 16% of world imports
- 2 United Kingdom $8.8B 10% of world imports
- 3 United States $7.8B 9.2% of world imports
World total: $84.9B 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 code for PHEV
Brazil classifies PHEV under NCM 8703.60.00: HS 8703.60 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PHEV
What is the HS code for PHEV?
The HS code for PHEV is 870360 (Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power). The HS code for Plug-in Hybrid Electric Vehicles (PHEVs) with a spark-ignition internal combustion engine is 8703.60.
How do I classify PHEV for customs?
PHEV is classified under HS code 870360 — Vehicles; with both spark-ignition internal combustion piston engine and electric motor for propulsion, capable of being charged by plugging to external source of electric power. This is a 6-digit subheading level code.
How does this differ from a standard hybrid (HEV)?
A standard hybrid (HEV) is classified under 8703.40 because it cannot be charged from an external power source, whereas a PHEV (8703.60) must have an external charging port.
Which countries are the top exporters of PHEV (HS 870360)?
In 2025, the top exporters of HS 870360 (the code used for PHEV) in UN Comtrade data were China ($22.4B, 25% of world exports), Germany ($21.2B) and Japan ($7.0B). World exports came to about $90.8B, 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 PHEV (HS 870360)?
In 2025, the top importers of HS 870360 (the code used for PHEV) in UN Comtrade data were Germany ($13.6B, 16% of world imports), the United Kingdom ($8.8B) and the United States ($7.8B). World imports came to about $84.9B, 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 PHEV the same in all countries?
The base HS code 870360 for PHEV 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 PHEV in Brazil?
In Brazil, PHEV (HS 870360) is classified under NCM 8703.60.00.