New energy vehicles mainly refer to vehicles that use unconventional vehicle fuel as a power source, including hybrid electric vehicles (HEVs), pure electric vehicles (EVs), fuel cell electric vehicles (FCEV), etc. The WCO has undergone two broad revisions to this category of products in the 2017 and 2022 editions of the Harmonized System, respectively.
2017 edition of the Harmonized System
01 Passenger motor vehicles (10 seats and above)
Passenger motor vehicles with 10 seats or more are applicable to heading 87.02.
Vehicles equipped with compression-ignition piston internal combustion engines and drive electric motors shall be classified under subheading 8702.2;
Vehicles equipped with ignition piston internal combustion engines and drive electric motors shall be classified under subheading 8702.3;
Vehicles equipped only with drive electric motors should be subheading 8702.4.
Tips：
Although the background of the revision is related to new energy vehicles, in fact, subheading 8702.4 does not only include pure electric vehicles, but also traditional trolleybuses should also be classified in this subheading, because the latter is also a "vehicle equipped only with a drive motor".
02 Mainly used for motor vehicles carrying people
Other motor vehicles mainly used to carry people are applicable to heading 87.03.
In addition to snowwalking special vehicles, golf carts and similar vehicles (sub-heading 8703.1), hybrid electric vehicles mainly correspond to sub-categories 8703.4 to 8703.7;
Vehicles equipped only with drive electric motors should be classified under subheading 8703.8.
Vehicles that are not used to drive the motor installed (e.g., some "micro-hybrid electric vehicles") should be classified under subheading 8703.2 or 8703.3 where the conventional fuel vehicle is located, because its motor does not belong to the "drive motor" referred to in subheadings 8703.4 to 8703.7.
In addition, the term "other vehicles with only electric motors for propulsion" referred to in subheading 8703.8 should actually be understood as "other vehicles driven only by electric motors". Therefore, tandem hybrid electric vehicles should be classified under sub-head 8703.8, not sub-head 8703.4 to 8703.7, because the fuel engine installed is only used to drive generators to generate electricity, while the vehicle is actually driven only by electric motors.
03 Motorcycles and bicycles equipped with auxiliary engines
Motorcycles and bicycles equipped with auxiliary engines are suitable for item 87.11.
Vehicles of this category equipped with drive motors shall be classified under subheading 8711.6.
2022 version of the Harmonized System
01 Road tractors for semi-trailers
Road tractors for semi-trailers are suitable for item 87.01.
In the forthcoming 2022 version of the Harmonized System
Vehicles equipped with compression-ignition piston internal combustion engines and drive electric motors should be classified under subheading 8701.22;
Vehicles equipped with ignition piston internal combustion engines and drive electric motors shall be classified under subheading 8701.23;
Vehicles equipped only with drive electric motors should be classified under subheading 8701.24.
01 Freight motor vehicles
Freight motor vehicles are applicable to heading 87.04.
In addition to off-highway dump trucks (sub-head 8704.1), vehicles equipped with compression-ignition piston internal combustion engines and drive electric motors should be classified as sub-head 8704.4;
Vehicles equipped with ignition piston internal combustion engines and drive electric motors should be classified as subheading 8704.5;
Vehicles equipped only with drive electric motors should be classified under subheading 8704.6.
The 2022 version of the Harmonized System also deleted all references to "reciprocating" in the relevant subheadings of Chapter 87, as almost all gasoline and diesel-type vehicle internal combustion engines are "reciprocating".
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Contributed by: Shanghai Customs