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HS 8703 – 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.

Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026

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.

Subheadings

Child tariff lines and MFN rates

HS codeDescriptionMFN rate
8703-10 – Vehicles specially designed for travelling on snow; golf cars and similar vehiclesMFN Free to 6.1%
8703-10-10-00Recreational or sporting vehicles specially designed for travelling on snowFree
8703-10-90-11Powered by an electric motor6.1%
8703-10-90-19Other6.1%
8703-10-90-90Other6.1%
8703-21 – Of a cylinder capacity not exceeding 1,000 ccMFN 6.1%
8703-21-10-00Non-amphibious all-terrain vehicles of a weight of less than 227.3 kg, having fewer than six wheels and designed to carry only one passenger6.1%
8703-21-90-10Passenger cars, including racing cars and station wagons6.1%
8703-21-90-90Other6.1%
8703-22 – Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc MFN 6.1%
8703-22-00-11Used6.1%
8703-22-00-12New6.1%
8703-22-00-97Used6.1%
8703-22-00-98New6.1%
8703-23 – Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc MFN 6.1%
8703-23-00-10Motorhomes6.1%
8703-23-00-21Used6.1%
8703-23-00-22New6.1%
8703-23-00-91Used6.1%
8703-23-00-92New6.1%
8703-24 – Of a cylinder capacity exceeding 3,000 cc MFN 6.1%
8703-24-00-10Ambulances, hearses or prison vans6.1%
8703-24-00-21New6.1%
8703-24-00-22Used6.1%
8703-24-00-31Used6.1%
8703-24-00-32New6.1%
8703-24-00-91Used6.1%
8703-24-00-92New6.1%
8703-31 – Of a cylinder capacity not exceeding 1,500 cc MFN 6.1%
8703-31-00-00Of a cylinder capacity not exceeding 1,500 cc 6.1%
8703-32 – Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc MFN 6.1%
8703-32-00-21Used6.1%
8703-32-00-22New6.1%
8703-32-00-97Used6.1%
8703-32-00-98New6.1%
8703-33 – Of a cylinder capacity exceeding 2,500 cc MFN 6.1%
8703-33-00-10Ambulances, hearses or prison vans6.1%
8703-33-00-21New6.1%
8703-33-00-22Used6.1%
8703-33-00-31Used6.1%
8703-33-00-32New6.1%
8703-33-00-97Used6.1%
8703-33-00-98New6.1%
8703-40 – 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 powerMFN 6.1%
8703-40-10-00Of a cylinder capacity not exceeding 1,000 cc6.1%
8703-40-90-10Passenger cars, including racing cars and station wagons6.1%
8703-40-90-90Other (including crossovers, sport utility vehicles and passenger vans)6.1%
8703-50 – Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric powerMFN 6.1%
8703-50-00-00Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other t...6.1%
8703-60 – 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 powerMFN 6.1%
8703-60-10-00Of a cylinder capacity not exceeding 1,000 cc6.1%
8703-60-90-10Passenger cars, including racing cars and station wagons6.1%
8703-60-90-90Other (including crossovers, sport utility vehicles and passenger vans)6.1%
8703-70 – Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric powerMFN 6.1%
8703-70-00-00Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable...6.1%
8703-80 – Other vehicles, with only electric motor for propulsionMFN 6.1%
8703-80-00-10Passenger cars, including racing cars and station wagons6.1%
8703-80-00-90Other (including crossovers, sport utility vehicles and passenger vans)6.1%
8703-90 – Other MFN 6.1%
8703-90-00-00Other 6.1%

Top importers in this heading

447 Canadian companies imported goods under heading 87.03 according to the CBSA Canadian Importers Database, 2023 data.

Most frequent importers

  1. COLE INTERNATIONAL INC. - Alberta - 9 codes
  2. BORDER BROKERS INC. - Manitoba - 7 codes
  3. BORDER BUDDY TECHNOLOGIES INC. - British Columbia - 7 codes
  4. RHENUS CUSTOMS BROKERS LTD. - Ontario - 7 codes
  5. WILLIAM L. RUTHERFORD LIMITED - Ontario - 7 codes
  6. LVS ONE-TIME IMPORTER - British Columbia - 6 codes
  7. S M HEWITT SARNIA LIMITED LVSA - Ontario - 6 codes
  8. A B C CUSTOMS BROKERS LTD. - British Columbia - 5 codes
  9. CANADIAN R.V. IMPORTERS INC. - Ontario - 5 codes
  10. FORD MOTOR COMPANY OF CANADA,LIMITED/FORD DU CANADA LIMITEE - Ontario - 5 codes

Codes with importers

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CBSA guidance