HS Code for SUV

Sport Utility Vehicles (SUVs) equipped with a spark-ignition internal combustion reciprocating piston engine and a cylinder capacity between 1500cc and 3000cc are classified under HS code 8703.23. This classification is determined by Chapter 87, which covers vehicles other than railway or tramway rolling-stock. Heading 8703 specifically includes motor cars and other motor vehicles principally designed for the transport of persons. The classification of an SUV depends on several factors: the engine type (petrol/spark-ignition vs. diesel/compression-ignition), the engine size, and the vehicle's primary design. SUVs are distinguished from transport vehicles (8704) by features such as permanent seats with safety equipment for all passengers, interior finishes consistent with passenger areas (like carpeting and headliners), and the absence of a separate cargo bed or permanent barrier between the driver and the rear area.

Products Included

• Mid-size petrol SUVs (1.6L to 2.9L)
• Crossover utility vehicles (CUVs) within the engine range
• 4x4 passenger vehicles with spark-ignition engines
• Luxury SUVs with 2.0L or 2.5L petrol engines
• Five-door passenger vehicles with off-road capabilities

Common Misclassification

SUVs are frequently misclassified under HS code 8704.21 or 8704.31 if they have a rugged appearance or a small rear cargo area. However, unless the vehicle is primarily designed for the transport of goods (lacking rear seats and safety belts), it must remain in 8703. Another common error is using 8703.32, which is reserved for diesel (compression-ignition) engines of a similar capacity. Furthermore, hybrid SUVs may be misclassified here, but they should actually be under 8703.40 (non-plug-in) or 8703.60 (plug-in) depending on their specific powertrain configuration. Engine capacity is the primary divider for subheadings in 8703.23.

FAQ

What is the HS code for an SUV?

For a standard petrol SUV with an engine between 1500cc and 3000cc, the HS code is 8703.23.

What if the SUV engine is larger than 3000cc?

If the spark-ignition engine capacity exceeds 3000cc, the vehicle is classified under HS code 8703.24.