首頁 › 關稅 › HS 編碼 › 第87章 › 8703

8703 主要用於載人的機動車輛（稅目8702的除外），包括旅行車及賽車

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:

普通稅率（General）

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優惠稅率（Special）

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第二欄稅率（Column 2）

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計量單位

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第87章目 8703

下級編碼

8703.10 Vehicles specially designed for traveling on snow; golf carts and similar vehicles:

8703.10.10.00 Vehicles specially designed for traveling on snow

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.10.50 Other

普通 2.5% · 優惠 Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.10.50.30 Golf carts

8703.10.50.60 Other

8703.21.01 Of a cylinder capacity not exceeding 1,000 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.21.01.10 With label indicating that vehicle is for operation only by persons at least 16 years of age

8703.21.01.30 Other

8703.21.01.50 Other

8703.22.01 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S, SG)

8703.22.01.10 New

8703.22.01.90 Used

8703.23.01 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM, P,PA,PE,S,SG)

8703.23.01.10 Motor homes

8703.23.01.20 Station wagons under 160 cm in height

8703.23.01.30 Other

8703.23.01.40 Other

8703.23.01.60 Having engines with more than 4 cylinders but not more than 6 cylinders

8703.23.01.70 Having engines with more than 6 cylinders

8703.23.01.90 Used

8703.24.01 Of a cylinder capacity exceeding 3,000 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.24.01.10 Ambulances, hearses and prison vans

8703.24.01.30 Motor homes

8703.24.01.40 Having engines with not more than 4 cylinders

8703.24.01.50 Having engines with more than 4 cylinders but not more than 6 cylinders

8703.24.01.60 Having engines with more than 6 cylinders

8703.24.01.90 Used

8703.31.01.00 Of a cylinder capacity not exceeding 1,500 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.32.01 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.32.01.10 New

8703.32.01.50 Used

8703.33.01 Of a cylinder capacity exceeding 2,500 cc

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.33.01.10 Ambulances, hearses, and prison vans

8703.33.01.30 Motor homes

8703.33.01.45 New

8703.33.01.85 Used

8703.40.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.40.00.05 Of a cylinder capacity not exceeding 1,000 cc

8703.40.00.10 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1.500 cc

8703.40.00.15 Motor homes

8703.40.00.20 Having engines with not more than 4 cylinders

8703.40.00.30 Having engines with more than 4 cylinders but not more than 6 cylinders

8703.40.00.40 Having engines with more than 6 cylinders

8703.40.00.45 Used

8703.40.00.50 Ambulances, hearses and prison vans

8703.40.00.55 Motor homes

8703.40.00.60 Having engines with not more than 4 cylinders

8703.40.00.70 Having engines with more than 4 cylinders but not more than 6 cylinders

8703.40.00.80 Having engines with more than 6 cylinders

8703.40.00.90 Used

8703.50.00 Other vehicles, with both compression-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.50.00.10 Of a cylinder capacity not exceeding 1,500 cc

8703.50.00.30 New

8703.50.00.50 Used

8703.50.00.60 Ambulances, hearses and prison vans

8703.50.00.65 Motor homes

8703.50.00.70 New

8703.50.00.90 Used

8703.60.00 Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power

普通 2.5% · 優惠 Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

8703.60.00.05 Of a cylinder capacity not exceeding 1,000 cc

常見問題

什麼是 HS 編碼？

HS 編碼（Harmonized System）是國際通用的商品分類體系;美國 HTS（Harmonized Tariff Schedule）基於 HS 但包含本國細分。本頁數據來自 USITC,稅率以官方現行 HTS 為準,僅供參考、不構成報關或法律意見。

編碼與稅率數據來源:USITC HTS Export API。稅率以 USITC 官方現行 HTS 為準,本頁僅供參考;不構成報關或法律意見。