HS Code 8703.23 : Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other vehicles, with only spark-ignition internal combustion piston engines, of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc is 8703.23. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 30% [Bureau of Customs Philippines].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 87
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
Heading 8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
Subheading .23
.23
Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Philippines (Bureau of Customs - BOC)
8703.23
MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: PHILIPPINES Trade Remedies & Safeguards
Bureau of Customs Philippines (BOC) Anti-Dumping / Trade Defence
Standard Philippines BOC Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. |
| FTA | Philippines Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
MODULE 11: Bureau of Customs Advance Ruling (CMTA)
Legally binding classification rulings issued by Bureau of Customs for HS 8703.23.
Query official BOC portal:
Search Bureau of Customs Portal for 8703.23 →Bureau of Customs Philippines Lines (8703.23)
National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.
Universal 6-digit WCO backbone applied rate: 30%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8703.10 | Subheading under Heading 8703 | HS 8703.10 Philippines Duty & Entry Rules → |
| 8703.21 | Subheading under Heading 8703 | HS 8703.21 Philippines Duty & Entry Rules → |
| 8703.22 | Subheading under Heading 8703 | HS 8703.22 Philippines Duty & Entry Rules → |
| 8703.24 | Subheading under Heading 8703 | HS 8703.24 Philippines Duty & Entry Rules → |
Official Primary Sources & Authority References
Bureau of Customs Philippines (BOC) ↗
Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.
BOC Advance Ruling Portal (CMTA) ↗
Bureau of Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc?
Under WCO Harmonized System 2022 and United States (USITC HTS), Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc is classified under HS 8703.23 (Heading 8703, Chapter 87). The representative PH MFN general duty rate is 30%.
How is HS 8703.23 distinguished within Heading 8703 (Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars)?
Heading 8703 covers Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. Subheading 8703.23 specifically isolates Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8703.
What are the primary candidate subheadings related to HS 8703.23?
Related subheadings under Heading 8703 include 8703.10, 8703.21, 8703.22, 8703.24, 8703.31, 8703.32, 8703.33, 8703.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8703.23 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc?
Commercial shipments of Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8703.23?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 8703.23 in Philippines?
Commercial imports of Other vehicles, with only spark-ignition internal combustion piston engines, Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc under HS 8703.23 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 8703.23 are administered by Bureau of Customs Philippines (BOC).
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