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87119000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

Other

Standard EU duty
6%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
34 docs
Y054Y121Y123Y152Y160Y163+28
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6%-R2261/98
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 2.5%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

ESgold25SOL954

Foldable electric scooter for personal transport

metalGRI 1GRI 6
ESgold24SOL508

Electric motorcycle for children

aluminiumGRI 1GRI 6
SEgold24-27239

Incomplete electric bicycle with pedals

metalGRI 1GRI 2aGRI 6
SEgold24-16524

Incomplete electric bicycle with pedals

metalGRI 1GRI 2aGRI 6
FRgold25-01244

Electric bicycle with 250W motor

metalGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of other motorcycles CN 871190

CN code 871190 covers motorcycles and mopeds not falling under other subheadings of heading 8711. In practice, this code classifies two- and three-wheeled vehicles with drives other than reciprocating piston combustion engines or electric motors - for example, motorcycles with Wankel rotary engines or hydrogen propulsion. As new propulsion technologies develop, this code may encompass new vehicle types not fitting traditional categories. Import follows standard customs procedures, and duty rates should be verified in the TARIC or ISZTAR system. Vehicles must hold EU type approval under Regulation 168/2013.

Regulatory and import requirements

Motorcycles classified under CN code 871190 are subject to the same type-approval requirements as combustion and electric motorcycles - EU Regulation 168/2013, UNECE safety regulations for braking, lighting, and noise. Hydrogen-powered motorcycles are additionally subject to regulations on pressure vessels for hydrogen storage. The customs value includes the purchase price, transport costs, and insurance to the EU border. Due to the unusual nature of vehicles under this code, customs authorities may require detailed technical documentation confirming correct tariff classification.

Market outlook

The market for motorcycles under CN code 871190 is currently small but may grow as alternative propulsion technologies develop. Hydrogen-powered motorcycles - such as Kawasaki prototypes using hydrogen combustion engines - may reach mass production in the future. Hybrid vehicles (combustion-electric) may also be classified under this code if they do not fit the definition of a combustion or electric motorcycle. Manufacturers are experimenting with various forms of propulsion, including compressed air and fuel cells.

Other motorcycles and mopeds - residual subheading

Importing other motorcycles and mopeds (CN 8711 90) into the EU requires two/three-wheel vehicle type-approval (EU) 168/2013. The MFN rate for motorcycles is 6% or 8% depending on engine size. Customs clearance requires an EORI number and a correct declaration. Preferential rates may apply under FTAs such as EU-Korea, EU-Japan EPA, or CETA. National import VAT is charged at the destination Member State rate.

Frequently asked questions

Which motorcycles are classified under CN code 871190?
CN code 871190 classifies motorcycles and mopeds with propulsion other than reciprocating piston combustion engines (codes 871110-871150) or electric motors (code 871160). This includes motorcycles with Wankel rotary engines, hydrogen propulsion, fuel cells, or other non-standard power sources. It is a residual heading used when no other code under heading 8711 is appropriate.
Is a hybrid motorcycle classified under CN 871190?
Classification of a hybrid motorcycle depends on its primary power source. If the dominant drive is a reciprocating piston combustion engine, the motorcycle may be classified under the appropriate capacity code (871110-871150). If electric drive dominates, code 871160 may be appropriate. Code 871190 is used when the motorcycle does not fit into either category. Verification in the TARIC system or obtaining Binding Tariff Information ruling is recommended.
Does a hydrogen motorcycle require special type approval?
A hydrogen-powered motorcycle is subject to standard EU type approval under Regulation 168/2013 but additionally requires compliance with safety standards for hydrogen pressure vessels and fuel systems. UNECE Regulation No. 134 on hydrogen-powered vehicles may apply. Due to the novelty of the technology, individual type approval may be required where no standard type approval exists for the specific model.
What requirements apply when importing other motorcycles and mopeds CN 8711 90?
Importing other motorcycles and mopeds (CN 8711 90) requires two/three-wheel vehicle type-approval (EU) 168/2013, an EORI number and customs declaration. The MFN rate for motorcycles is 6% or 8% depending on engine size. Import VAT applies.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.