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8703801010
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOFMotor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing carsOther vehicles, with only electric motor for propulsionNew

New battery electric vehicles, principally designed for the transport of nine or less persons, including the driver, excluding L category vehicles according to Regulation (EU) No 168/2013 and motorcycles, propelled (regardless of the number of wheels set in motion) solely by one or more electric motors, including those with an internal combustion range extender (an auxiliary power unit)

Standard EU duty
10%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
68 docs
C057C079C082Y054Y120Y121+62
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty10%-R1821/16
ERGA OMNES (excl. CN)Anti-dumping/countervailing statistic--R2754/24
CNDefinitive countervailing duty35.3%-R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes3 condition(s)R0330/26
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
CNDefinitive countervailing dutySee notes2 condition(s)R2754/24
TRAnti-dumping/countervailing duty - ControlSee notes-D0142/96
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 6.5%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 1.2%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD01035Article 2b of the Regulation (EU) 2024/2754:A company from which an undertaking is accepted by the Commission and whose name is listed in Implementing Decision (EU) 2026/328 and subject to certain conditions specified therein, will also issue an invoice for transactions which are not exempted from the countervailing duty. This invoice is a commercial invoice containing at least the elements stipulated in Annex III to this Regulation.ANNEX IIIThe following elements shall be indicated in the Commercial Invoice accompanying the Company’s sales to the European Union of goods, which are subject to the countervailing duties:(1) The heading “COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO COUNTERVAILING DUTIES”;(2) The name of the Company issuing the Commercial Invoice and the name of the Company manufacturing the goods;(3) The Commercial Invoice number;(4) The date of issue of the Commercial Invoice;(5) The TARIC additional code under which the goods on the invoice are to be customs-cleared at the European Union frontier;(6) The exact plain language description of the goods and:— technical specifications of the company product code number (CPC),— the company product code number (CPC),— TARIC code,— quantity (to be given in units expressed in number of vehicles);(7) The description of the terms of the sale, including:— total price,— the applicable payment terms,— the applicable delivery terms,— total discounts and rebates;(8) The name and signature of the official of the Company that has issued the Commercial Invoice.’
CD01034Article 2a of Regulation (EU) 2024/2754:1. Imports declared for release into free circulation shall be exempt from the countervailing duty imposed by Article 1, provided that they are manufactured, shipped and invoiced by a company from which an undertaking is accepted by the Commission and whose name is listed in Commission Implementing Decision (EU) 2026/328, and have been imported in conformity with the provisions of the same Implementing Decision.2. The imports mentioned in paragraph 1 shall be exempt from the countervailing duty on condition that:(a) for such imports, an undertaking declaration is presented to customs, containing at least the elements stipulated in Annex II to this Regulation; and(b) the goods declared and presented to customs correspond precisely to the description on both the undertaking declaration and the commercial invoice relating to the import consignment declared for release into free circulation.A customs debt shall be incurred at the time of acceptance of the declaration for release into free circulation:(a) whenever it is established, in respect of imports described in paragraph 1, that one or more of the conditions listed in that paragraph and paragraph 2 are not fulfilled; or(b) when the Commission withdraws its acceptance of the undertaking pursuant to Article 13(9) of Regulation (EU) 2016/1037 in a Regulation or Decision which refers to particular transactions and declares the relevant undertaking invoices as invalid.Annex IIThe following elements shall be indicated in the Undertaking Declaration covering the Company's sales to the European Union of goods which are subject to the Undertaking:(1) The heading “UNDERTAKING DECLARATION COVERING GOODS SUBJECT TO AN UNDERTAKING”;(2) The name of the Company issuing the Undertaking Declaration;(3) The Commercial Invoice number to which the Undertaking Declaration is related;(4) The date of issue of the Commercial Invoice to which the Undertaking Declaration is related;(5) The TARIC additional code under which the goods covered by the Undertaking Declaration are to be customs-cleared at the European Union frontier (as specified in the Regulation imposing the definitive countervailing duty);(6) The exact plain language description of the goods and:— TARIC code,— quantity (to be given in units expressed in number of vehicles);(7) Name of the Company acting as an importer to which the invoice is issued directly by the Company;(8) The name of the official of the Company that has issued the Undertaking Declaration and the following signed declaration:“I, the undersigned, certify that the sale for direct export to the European Union of the goods covered by this Undertaking Declaration is being made within the scope and under the terms of the Undertaking offered by [Company], and accepted by the European Commission through [Regulation] [Decision]. I declare that the information provided on this Undertaking Declaration is complete and correct.”.Moreover, the Undertaking Declaration shall be accompanied by the relevant consignment tracking request details as issued under the TRON platform by DG TRADE AND ECONOMIC SECURITY of the European Commission.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
CD942The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, on which must appear a declaration signed by an official of the entity issuing the commercial invoice, in the following format:(1) the name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of new battery electric vehicles sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to all other companies shall apply.
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 “2000”.
CD303The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
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.
TM303Anti-dumping/countervailing measures continue to apply to goods originating in the countries concerned even if imported from Türkiye.
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5

Binding Tariff Information

BTI classification examples

SI026/0063

A two-seater, four-wheeled electric vehicle designed for transporting people. It is powered solely by an electric motor with a power of 6 kW. The vehicle's dimensions are: height 1720 mm, length 2317 mm, and width 1295 mm. It reaches a maximum speed of 45 km/h, and its weight in a ready-to-drive state is 420 kg. It is equipped with a standard steering wheel for passenger vehicles and double wing doors with windows. The product is a category L vehicle (L6e-BP).

valid until 11.08.2029GRI 1GRI 6
FRgold23-07421

New hydrogen fuel cell electric passenger vehicle

metalGRI 1GRI 6
FRgold24-04746

Electric off-road vehicle

metalGRI 1GRI 6
FRgold24-04745

Electric off-road quad bike

metalGRI 1GRI 6
ESgold24SOL111

Electric go-karts for track racing

alloy steelGRI 1GRI 3aGRI 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.