HS Code 8703.24.00.21
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 3,000 cc - Motorhomes: - New
Most Favoured Nation (MFN) Rate
6.1%
About HS Code 8703.24.00.21
HS code 8703.24.00.21 is a Canadian 10-digit tariff item covering Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 3,000 cc - Motorhomes: - New. It falls under Chapter 87 — Vehicles of the Canadian Customs Tariff, within heading 8703 and subheading 8703.24. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 8703.24.00.21 is 6.1%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 22 preferential trade agreements are available for this code, of which 21 offer duty-free access (for example: Australia Tariff, New Zealand Tariff, Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 8703.24.00.21
If you import CAD $10,000 worth of goods classified under HS code 8703.24.00.21 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (6.1%) | $610 |
| GST (5%) | $531 |
| Total Landed Cost (approx.) | $11,141 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 8703.24.00.21
What is HS code 8703.24.00.21?
HS code 8703.24.00.21 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 3,000 cc - Motorhomes: - New". It sits under Chapter 87 (Vehicles) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 8703.24.00.21?
The MFN (Most Favoured Nation) duty rate for HS code 8703.24.00.21 is 6.1%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 8703.24.00.21 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 8703.24.00.21 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 8703.24.00.21?
Yes. Imports of HS code 8703.24.00.21 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 8703.24.00.21?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 8703.24.00.21. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
Is this the right code for your product?
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Ask the AI chatPreferential Rates by Trade Agreement
22 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| AUT | Australia Tariff | Free |
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | 6% |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| NZT | New Zealand Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 8703.24.00.21
Get a complete duty, tax, and fee calculation for HS code 8703.24.00.21, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 8703.24.00.21Related Guides
Related HS Codes
Other codes under chapter 87
| HS Code | Description | MFN Rate |
|---|---|---|
| 8703.10.10.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Recreational or sporting vehicles specially designed for travelling on snow | Free |
| 8703.10.90 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other | 6.1% |
| 8703.10.90.11 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other - Golf carts: - Powered by an electric motor | 6.1% |
| 8703.10.90.19 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other - Golf carts: - Other | 6.1% |
| 8703.10.90.90 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other - Other: - Other | 6.1% |
| 8703.21.10.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity not exceeding 1,000 cc - Non-amphibious all-terrain vehicles of a weight of less than 227.3 kg, having fewer than six wheels and designed to carry only one passenger | 6.1% |
| 8703.21.90 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity not exceeding 1,000 cc - Other | 6.1% |
| 8703.21.90.10 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity not exceeding 1,000 cc - Other - Passenger cars, including racing cars and station wagons | 6.1% |
| 8703.21.90.90 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity not exceeding 1,000 cc - Other - Other | 6.1% |
| 8703.22.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 6.1% |
| 8703.22.00.11 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc - Passenger cars, including racing cars and station wagons: - Used | 6.1% |
| 8703.22.00.12 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc - Passenger cars, including racing cars and station wagons: - New | 6.1% |
| 8703.22.00.97 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc - Other (including crossovers, sport utility vehicles and passenger vans): - Used | 6.1% |
| 8703.22.00.98 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc - Other (including crossovers, sport utility vehicles and passenger vans): - New | 6.1% |
| 8703.23.00 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 6.1% |
| 8703.23.00.10 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - Motorhomes: - Motorhomes | 6.1% |
| 8703.23.00.21 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - Passenger cars, including racing cars and station wagons: - Used | 6.1% |
| 8703.23.00.22 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - Passenger cars, including racing cars and station wagons: - New | 6.1% |
| 8703.23.00.91 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - Other (including crossovers, sport utility vehicles and passenger vans): - Used | 6.1% |
| 8703.23.00.92 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Other vehicles, with only spark-ignition internal combustion piston engine: - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc - Other (including crossovers, sport utility vehicles and passenger vans): - New | 6.1% |
Real products CBSA has classified
From CBSA advance rulings on tariff classification. Each ruling concerns one specific good.
Rulings in heading 8703
Related goods, classified elsewhere in this heading.
- Electric Battery Powered Golf Cart8703.10.90.11