8703 80Select TARIC subcode
Other vehicles, with only electric motor for propulsion
Available TARIC subcodes: 2
8703 801010
New battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding L category vehicles according to Regulation (EU) No 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit)
Duty 0-10%VAT 23%
8703 801090
Other
Duty 0-10%VAT 23%
Other electric-powered passenger cars CN 8703 80
CN code 8703 80 covers passenger cars with electric powertrains not classified under subheadings 8703 40 (petrol PHEV), 8703 50 (diesel PHEV), 8703 60 (BEV), or 8703 70 (FCEV). This category includes vehicles with atypical electric powertrain configurations such as range extender cars (REX), conventional hybrids with a dominant electric drive that lack external charging capability, and other configurations with an electric element. In 2026, this segment is relatively small as most electric vehicles are classified under more specific codes. Vehicles must meet appropriate type-approval and emission requirements depending on powertrain configuration.
Tariff classification and import procedures
Correct classification of vehicles under CN 8703 80 requires detailed analysis of the powertrain configuration. This code is residual – covering electric vehicles not fitting more specific subheadings. For customs clearance, presenting technical documentation confirming the powertrain type and configuration is critical. Duty rates should be checked in TARIC/ISZTAR4. Regarding excise, classification depends on configuration – zero-emission vehicles may qualify for BEV-analogous exemptions, while hybrids are subject to rates based on combustion engine capacity. VAT is charged at the standard rate. The vehicle must hold EU type-approval or individual vehicle approval. For classification uncertainties, obtaining a Binding Tariff Information from customs authorities is recommended.
Range extender vehicles
An important subcategory of vehicles classified under CN 8703 80 is range extender cars (REX). These vehicles are driven by electric motors but equipped with a small combustion engine that serves solely to charge the battery (not directly driving the wheels). Classification of these vehicles is debatable – depending on interpretation, they may be treated as BEV (CN 8703 60) or as hybrids (CN 8703 80). Examples include the BMW i3 REX (historical model) and Mazda MX-30 R-EV. The combustion engine in these vehicles is subject to emission standards, and the vehicle must hold full type-approval. When importing, obtaining unambiguous tariff classification is critical as it affects duty and excise rates. A Binding Tariff Information provides legal certainty regarding classification for three years.
Frequently asked questions
What vehicles are classified under CN 8703 80?
CN code 8703 80 is residual and covers passenger cars with electric powertrains that do not fit codes 8703 40 (petrol PHEV), 8703 50 (diesel PHEV), 8703 60 (BEV), or 8703 70 (FCEV). This includes range extender vehicles (REX), conventional hybrids with dominant electric drive, and other atypical electric configurations. Classification depends on the vehicle's technical specifics.
Is a range extender car subject to excise as BEV or hybrid?
The excise status of a range extender car depends on regulatory interpretation. If classified as BEV (combustion engine does not drive wheels), it may qualify for excise exemption. If classified as a hybrid, it is subject to excise based on combustion engine capacity (3.1% or 18.6%). Obtaining an individual tax interpretation or Binding Tariff Information is recommended.
How to obtain correct tariff classification for an atypical powertrain vehicle?
For vehicles with atypical electric powertrain configurations, applying for a Binding Tariff Information (BTI) from the competent customs chamber is recommended. The application requires detailed technical documentation describing the powertrain configuration. BTI provides legal certainty for classification for three years and is binding on customs authorities throughout the EU.