HS 8703 · Vehicles and parts
Passenger cars
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur cars is up to 9% today and reaches zero by 2036; Brazil's duty on EU cars is up to 35% today and reaches zero by 2056 (on most lines by 2041, a quota at 17.5% runs until 2034).
Rates at a glance
Into the EU from Mercosur
21 tariff linesPreferential duty 2026
4–9%
Duty-free on all phased lines by
2036
Agreement base rate
5–10%
Applied MFN rate today
5–10%
Into Brazil from the EU
15 tariff linesPreferential duty 2026
16.8–35%
Duty-free on all phased lines by
2056
Agreement base rate
35%
Applied MFN rate today
18–35%
Work out the duty on your shipment
Opens the calculator with heading 8703 and the corridor filled in.
About this product
Cars are the headline item for EU exporters. On about half of Mercosur's car lines the base duty stays for years and then falls, with a quota at half the duty in the meantime, and the other lines are phased out over the longest standard schedule. One line has separate paths for combustion, electrified and fuel-cell vehicles, and the EU phases out its duty on Mercosur cars, mostly over a long schedule.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 4–9% | 0 / 21 |
| 2027 | 3–8.1% | 0 / 21 |
| 2028 | 2–7.2% | 0 / 21 |
| 2029 | 1–6.3% | 0 / 21 |
| 2030 | 0–5.4% | 1 / 21 |
| 2031 | 0–4.5% | 1 / 21 |
| 2032 | 0–3.6% | 1 / 21 |
| 2033 | 0–2.7% | 3 / 21 |
| 2034 | 0–1.8% | 3 / 21 |
| 2035 | 0–0.9% | 3 / 21 |
| 2036 | 0% | 21 / 21 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16.8–35% | 0 / 17 |
| 2027 | 15.7–35% | 0 / 17 |
| 2028 | 14.6–35% | 0 / 17 |
| 2029 | 13.5–35% | 0 / 17 |
| 2030 | 12.3–35% | 0 / 17 |
| 2031 | 11.2–35% | 0 / 17 |
| 2032 | 10.1–35% | 0 / 17 |
| 2033 | 9–28.3% | 0 / 17 |
| 2034 | 7.8–25% | 0 / 17 |
| 2035 | 6.7–25% | 0 / 17 |
| 2036 | 5.6–25% | 0 / 17 |
| 2037 | 4.5–25% | 0 / 17 |
| 2038 | 3.3–25% | 0 / 17 |
| 2039 | 2.2–25% | 0 / 17 |
| 2040 | 1.1–25% | 0 / 17 |
| 2041 | 0–25% | 14 / 17 |
| 2042 | 0–25% | 14 / 17 |
| 2043 | 0–25% | 14 / 17 |
| 2044 | 0–20% | 15 / 17 |
| 2045 | 0–20% | 15 / 17 |
| 2046 | 0–20% | 15 / 17 |
| 2047 | 0–15% | 15 / 17 |
| 2048 | 0–15% | 15 / 17 |
| 2049 | 0–15% | 15 / 17 |
| 2050 | 0–10% | 15 / 17 |
| 2051 | 0–10% | 16 / 17 |
| 2052 | 0–10% | 16 / 17 |
| 2053 | 0–5% | 16 / 17 |
| 2054 | 0–5% | 16 / 17 |
| 2055 | 0–5% | 16 / 17 |
| 2056 | 0% | 17 / 17 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 10× 18
- 7× 2
- 4× 1
EU → Mercosur
- 15× 7
- 15V× 7
- See comments× 1
Tariff-rate quotas
- 15VEU → Mercosur
In quota: duty cut by 50% this year
7 lines of this heading · Runs until 2034
Volume, balance and products
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 35% | 18–35% | 16.8–35% | 2056 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20–35% | 20–35%1 line has no single published rate | 18.7–35% | 2056 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 23% | 0–23% | 0–23% | 2056 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10–20% | 0–20%8 lines have no single published rate | 0–20% | 2056 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 21 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8703 10 11 | Vehicles specially designed for travelling on snow, with internal combustion piston engine | 4 | 5% | 5% | 4% | Freefrom 2030 |
| 8703 10 18 | Vehicles for the transport of persons on snow, not with internal combustion piston engine; golf cars and similar vehicles | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 21 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 21 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 22 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, new (excl. those of heading 8702 and vehicles for the transport of persons on snow and similar vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 22 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 23 11 | Motors caravans with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 23 19 | Motor cars and other motor vehicles principally designed for the transport of 1 to 9 persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new, (excl. those of subheading 8703 10 and motor caravans) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 23 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 24 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 24 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 31 10 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 1 500 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 31 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 32 11 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 32 19 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 32 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 33 11 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, new | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 33 19 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 33 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity > 2 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10% | 10% | 9% | Freefrom 2036 |
| 8703 90 10 | Motor cars and other vehicles principally designed for the transport of persons, with electric motors (excl. motor vehicles of heading 8702, vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
| 8703 90 90 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with engines other than spark-ignition internal combustion reciprocating piston engine or electric motors (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703,10) | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
Into Brazil from the EU: 15 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 8703 10 00 | Motor vehicles designed for travelling on snow, golf cars, etc. | 15 | 35% | 18% | 16.8% | Freefrom 2041 |
| 8703 21 00 | Motor cars and other motor vehicles with combustion engine, engine displacement ≤ 1 000 cm 3 | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 22 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm 3 ≤ 1 500, up to 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 22 90 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm 3 ≤ 1 500, more than 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 23 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm 3 ≤ 3 000, up to 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 23 90 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm 3 ≤ 3 000, more than 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 24 10 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity > 3 000 cm 3 , up to 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 24 90 | Motor cars and other motor vehicles with combustion engine of a cylinder capacity > 3 000 cm 3 , more than 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 31 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity ≤ 1 500 cm 3 , up to 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 31 90 | Motor cars and other motor vehicles with diesel engine of a cylinder capacity ≤ 1 500 cm 3 , more than 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 32 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm 3 ≤ 2 500, up to 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 32 90 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm 3 ≤ 2 500, more than 6 passengers | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 8703 33 10 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm 3 , up to 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 33 90 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm 3 , more than 6 passengers | 15V | 35% | 35% | 35%In quota: 17.5% | Freefrom 2041 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (combustion engine) | See comments | 35% | 35% | 35% | Freefrom 2056 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (electric or hybrid) | See comments | 35% | 35% | 25% | Freefrom 2044 |
| 8703 90 00 | Other passengers vehicles, including of mixed use, etc. (fuel cell) | See comments | 35% | 35% | 35% | Freefrom 2051 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.