Product classification
HS code for SUV: 8703.23
Vehicles, with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc.
Classification of SUV under HS 8703.23
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.
- Covers
- 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
- Also under 8703.23
- Toyota Camry (2.5L)
- Honda CR-V (2.4L)
- Volkswagen Tiguan (2.0L)
- Mazda CX-5 (2.5L)
- BMW 3 Series (2.0L)
- Mercedes-Benz C-Class (2.0L)
Codes often confused with 8703.23
Common mistake. 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.
Top exporters and importers of HS 870323 (the code used for SUV), 2025
In 2025, the largest exporter of HS 870323 (the code used for SUV) in UN Comtrade data was Germany, with 19% of world exports; the largest importer in UN Comtrade data was the United States, with 35% 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 870323, not only SUV.
Top exporters 2025 · share of world exports
- 1 Germany $41.4B 19% of world exports
- 2 Japan $35.1B 16% of world exports
- 3 Mexico $24.2B 11% of world exports
World total: $222.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $76.4B 35% of world imports
- 2 Canada $17.7B 8.1% of world imports
- 3 China $17.1B 7.9% of world imports
World total: $217.2B 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 codes for SUV
Brazil splits HS 8703.23 into 2 NCM codes. Pick the one that matches your product:
- 8703.23.10Spark-ignition cars over 1.5 to 3 L, up to 6 seats
- 8703.23.90Spark-ignition cars over 1.5 to 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 SUV
What is the HS code for SUV?
The HS code for SUV is 870323 (Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc). For a standard petrol SUV with an engine between 1500cc and 3000cc, the HS code is 8703.23.
How do I classify SUV for customs?
SUV is classified under HS code 870323 — Vehicles; with only spark-ignition internal combustion reciprocating piston engine, cylinder capacity over 1500 but not over 3000cc. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of SUV (HS 870323)?
In 2025, the top exporters of HS 870323 (the code used for SUV) in UN Comtrade data were Germany ($41.4B, 19% of world exports), Japan ($35.1B) and Mexico ($24.2B). World exports came to about $222.5B, 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 SUV (HS 870323)?
In 2025, the top importers of HS 870323 (the code used for SUV) in UN Comtrade data were the United States ($76.4B, 35% of world imports), Canada ($17.7B) and China ($17.1B). World imports came to about $217.2B, 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 SUV the same in all countries?
The base HS code 870323 for SUV 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 SUV in Brazil?
Brazil splits HS 870323 into 2 NCM codes, so the right one for SUV depends on the product's details: 8703.23.10 (Spark-ignition cars over 1.5 to 3 L, up to 6 seats), 8703.23.90 (Spark-ignition cars over 1.5 to 3 L, over 6 seats).