Home » Trade Compliance » Customs Announcement | Adjusting Import and Export Tariff Classification Standards for Passenger Cars and SUVs
Chinas Latest Important Adjustments to the Tariff Schedule for Sedans and SUVsimport and exportThese adjustments are based on the Terms and Definitions for Automobiles, Trailers, and Automobile Trains (GB/T 3730.1—2022), which came into effect on July 1, 2023.
For sedans classified under tariff subheading 8703.2361, they must meet the technical requirements specified in items a), b), and Notes 1 to 3 under 4.1.1 Sedan of the 2022 new standard.
For SUVs classified under tariff subheading 8703.2362, they must meet the technical requirements specified in items a), b), c), d), and Note 1 under 4.1.3 Off-Road Passenger Vehicles of the 2022 new standard.
These adjustments will impact vehicle manufacturers production and design to comply with the new tax classifications. For importers and exporters, the new classifications may affect their product strategies and pricing decisions. Additionally, these adjustments may also impact consumers by altering the types and prices of vehicles available in the market.
Technical Requirements for Goods Classified Under Sedan and SUV Tariff Subheadings for Import and Export
| Tariff Code | Product Name | Technical Requirements for Goods |
|---|---|---|
| 8703.2361 | Sedan | Sedans classified under tariff subheading 8703.2361 should be passenger vehicles with one of the following two technical characteristics, excluding SUVs: 1. The body structure is a three-compartment body; 2. The body structure is a two-compartment body and meets the following conditions: (1) The number of seats does not exceed five, with no more than two rows of seats (including foldable seats) and no side-facing seats; (2) More than half of the engine length is located forward of the foremost point of the front windshield, and the center of the steering wheel is located behind the first quarter of the vehicles total length; (3) The vehicle length is no more than 4,000 mm, or the vehicle length is greater than 4,000 mm but no more than 5,200 mm, and the maximum height of the roof outer cover from the ground in the vehicles curb weight condition does not exceed 1,580 mm. Note 1: For more than half of the engine length, for front transverse engines, it refers to the engine crankshaft centerline; for front longitudinal engines, it refers to the centerline between the first and last cylinder centers. Note 2: A two-compartment body refers to a body where the powertrain compartment, passenger compartment, and luggage compartment form two spatial shapes, with the luggage compartment and passenger compartment internally connected (including cases where the luggage compartment is divided into upper and lower parts by a movable partition, and only the upper part is connected to the passenger compartment). A three-compartment body refers to a body where the powertrain compartment, passenger compartment, and luggage compartment form independent spatial shapes. Note 3: The roof outer cover refers to the structural components of the outer surface of the vehicles roof, excluding additional attachments such as roof racks or antennas. Sedans classified under tariff subheading 8703.2361 are equipped only with spark-ignition reciprocating piston internal combustion engines, with a cylinder capacity (displacement) exceeding 2,500 ml but not exceeding 3,000 ml. They generally have the following features: 1. Fixed seats with safety devices (e.g., seat belts or mounting points and accessories for seat belts) behind the driver and front passenger, or fixed mounting points and accessories for installing seats and safety equipment; these seats may be fixed, foldable, or removable from the mounting points. Equipped with rear windows on both sides of the vehicle body Having sliding, outward-opening, or lift-up doors with windows on both sides or at the rear of the vehicle body The entire interior connected to the passenger compartment features refined decoration and comfortable configurations (e.g., equipped with carpets, ventilation systems, interior lighting, ashtrays, etc.) |
| 8703.2362 | Off-road vehicles | Off-road vehicles classified under HS code 8703.2362 shall be passenger vehicles with the following technical characteristics: Equipped with at least one front axle and at least one rear axle for simultaneous drive (including vehicles where one drive axle can be disengaged). Having at least one differential locking mechanism or at least one mechanism with similar functions. When the vehicle is in its kerb weight condition with one driver, its calculated climbing gradient shall not be less than 30%, and it must possess at least five of the following six technical characteristics: (1) Approach angle not less than 25° (2) Departure angle not less than 20° (3) Ramp angle not less than 20° (4) Front axle ground clearance not less than 180mm (5) Rear axle ground clearance not less than 180mm (6) Ground clearance between axles not less than 200mm For two-box body structures, more than half of the engine length must be located forward of the foremost point of the front windshield, and the steering wheel center must be positioned behind the front quarter of the vehicles total length. Note: Passenger vehicles equipped with height-adjustable suspensions shall also be considered off-road passenger vehicles if one suspension state meets technical characteristics 1-4. Off-road vehicles classified under HS code 8703.2362 are only equipped with spark-ignition reciprocating piston internal combustion engines having cylinder capacity (displacement) exceeding 2,500cc but not exceeding 3,000cc. They generally feature the following characteristics: (1) Having fixed seating positions behind the driver and front passenger with safety devices (e.g., seat belts or mounting points and accessories for seat belts), or having fixed mounting points and accessories for installing seats and safety equipment; these seats may be fixed, foldable, or removable from mounting points (2) Equipped with rear windows on both sides of the vehicle body (3) Having sliding, outward-opening, or lift-up doors with windows on both sides or at the rear of the vehicle body (4) The entire interior connected to the passenger compartment features refined decoration and comfortable configurations (e.g., equipped with carpets, ventilation systems, interior lighting, ashtrays, etc.) |
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