Product classification
HS code for Special purpose vehicle: 8703.90
Vehicles, for transport of persons (other than those of heading no. 8702) n.e.c. in heading no. 8703.
Classification of special purpose vehicle under HS 8703.90
Classification under HS code 8703.90 involves motor vehicles principally designed for the transport of persons, excluding those designed to carry ten or more people, which fall under heading 8702. Heading 8703 includes standard passenger cars, station wagons, and racing cars. The subheading 8703.90 is a residual category for vehicles that do not utilize traditional internal combustion engines, such as spark-ignition or compression-ignition engines, which are covered in subheadings 8703.21 through 8703.33. This often includes electric vehicles (EVs) or other non-standard motorized transport. The primary criterion for classification here is the 'principal design' for person transport. If a vehicle is designed for a specific task other than transport, such as a mobile clinic or a fire engine, it is excluded from this heading. However, for most specialty passenger vehicles that do not meet the criteria for specific engine-based subheadings, 8703.90 is the correct designation. This classification requires verifying that the vehicle is intended for the transport of fewer than ten people and that its propulsion system is not covered by the more specific subheadings of 8703.
- Covers
- Electric passenger cars
- Specialized golf carts designed for road use
- Amphibious passenger vehicles
- Electric micro-cars for person transport
- Solar-powered passenger vehicles
- 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. Special purpose vehicles are frequently misclassified under HS code 8702.10 or 8702.90. These codes are only for vehicles designed to transport ten or more persons, including the driver. If the vehicle carries fewer than ten people, it must be in 8703. Additionally, confusion often arises with 8703.21 through 8703.33, which are reserved for internal combustion engines. Using these for electric vehicles is a common compliance error; 8703.90 is the appropriate 'other' category for non-traditional engines.
Top exporters and importers of HS 870390 (the code used for special purpose vehicle), 2025
In 2025, the largest exporter of HS 870390 (the code used for special purpose 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 special purpose vehicle.
Top exporters 2025 · share of world exports
- 1 United States $1.7B 50% of world exports
- 2 Canada $672M 20% of world exports
- 3 France $331M 10% of world exports
World total: $3.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Philippines $510M 21% of world imports
- 2 France $403M 17% of world imports
- 3 United Arab Emirates* ~$189M 7.8% of world imports · partner records ↗
World total: $2.4B 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 code for special purpose vehicle
Brazil classifies special purpose 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 special purpose vehicle
What is the HS code for Special purpose vehicle?
The HS code for Special purpose 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 a special purpose vehicle designed for the transport of persons (fewer than ten) with a non-standard engine is 8703.90.
How do I classify Special purpose vehicle for customs?
Special purpose vehicle is classified under HS code 870390 — 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.
Are hybrid vehicles classified under 8703.90?
No, most modern hybrid vehicles have their own specific subheadings within 8703 (such as 8703.40 to 8703.80) depending on whether they are plug-in or non-plug-in. 8703.90 is reserved for 'other' types not covered by those specific categories.
Which countries are the top exporters of special purpose vehicle (HS 870390)?
In 2025, the top exporters of HS 870390 (the code used for special purpose 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 special purpose vehicle (HS 870390)?
In 2025, the top importers of HS 870390 (the code used for special purpose 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 Special purpose vehicle the same in all countries?
The base HS code 870390 for Special purpose 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 special purpose vehicle in Brazil?
In Brazil, special purpose vehicle (HS 870390) is classified under NCM 8703.90.00.