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Published advance ruling · Classification

NCS/ARS/CL/10334

Advance ruling number
NCS/ARS/CL/10334
System reference
10334
Date of issue
2026-03-11
Category
Classification
Name of applicant
Withheld — applicant details are not published
Product
VOYAH DREAMER, LYNK & CO 900, STELATO S9, STELATO S9T, DONGFENG eπ 007, AND DONGFENG BOX
Product specification / details

You have applied for the tariff classification of the following fully built automobiles: VOYAH DREAMER, LYNK & CO 900, STELATO S9, STELATO S9T, Dongfeng eπ 007, and DONGFENG BOX.

PRODUCT ANALYSIS

1. VOYAH DREAMER

According to the supporting documentation, the Voyah Dreamer is a mid-size Multi-Purpose Vehicle (MPV) with a seating capacity of 6–7 persons. It is a Plug-in Hybrid Electric Vehicle (PHEV), combining an internal combustion engine with an electric motor and a large rechargeable battery.

The vehicle has a fuel tank capacity of 65 litres and is equipped with a ternary lithium battery (Hive Energy/CATL) with a capacity of 41.7 kWh. It features an All-Wheel Drive (AWD) drivetrain and is designed for luxury passenger transportation, executive travel, and high-comfort family mobility.

2. LYNK & CO 900

The Lynk & Co 900 is a large luxury hybrid Sport Utility Vehicle (SUV) produced by Lynk & Co. It is also a Plug-in Hybrid Electric Vehicle (PHEV) equipped with a 1.5-litre turbocharged petrol engine, automatic transmission, and a hybrid powertrain that combines an internal combustion engine with an electric motor.

The vehicle is typically configured with All-Wheel Drive (AWD) and is intended for family transportation, urban mobility, and long-distance travel, offering improved fuel efficiency through hybrid technology.

3. STELATO S9

The Stelato S9 is a premium executive electric sedan developed through a collaboration between BAIC Group and Huawei. It is an Extended-Range Electric Vehicle (EREV), meaning it primarily operates as a battery electric vehicle until the battery charge is depleted, at which point a gasoline engine function as a generator to produce electricity and extend the driving range.

The vehicle features Rear-Wheel Drive (RWD) and a single electric motor with a maximum power output of 230 kW and torque of 460 N·m (Newton-metres). It is configured as a 5-door, 5-seat vehicle designed for luxury personal transportation and executive mobility.

4. STELATO S9T

The Stelato S9T is a station wagon (estate) variant of the Stelato S9, equipped with an extended-range electric powertrain. It is a mid- to large-size 5-door, 5-seat estate vehicle (station wagon), 2025 model – Extended Range Max version.

The vehicle is fitted with a range-extender engine with a maximum output of 118 kW (160 PS) and a 37-kWh lithium-iron-phosphate (LFP) battery. According to the documentation provided, it uses a single-speed (fixed-gear) transmission, a configuration commonly adopted in electric vehicles due to the wide and efficient torque range of electric motors.

The vehicle is generally designed for efficient long-distance electric driving while minimizing range anxiety.

5. Dongfeng eπ 007

The Dongfeng eπ 007 is a mid-size electric sedan manufactured by Dongfeng Motor Corporation under its eπ (e-pi) electric vehicle brand. It is classified as an Extended-Range Electric Vehicle (EREV).

The vehicle features Rear-Wheel Drive (RWD) with a fixed-gear ratio transmission and an electric motor with a maximum output of 160 kW (218 PS) and torque of 310 N·m (Newton-metres). It is equipped with a 24.4 kWh lithium-iron-phosphate (LFP) battery.

The vehicle is configured as a 5-door, 5-seat passenger vehicle, designed to provide modern electric mobility with extended driving range and high operational efficiency.

 

6. Dongfeng Nano 01 (Dongfeng BOX)

The Dongfeng Nano 01, also marketed as the Dongfeng BOX, is a compact pure electric SUV primarily designed for urban commuting. It is configured as a 5-door, 5-seat vehicle and operates entirely on electric power.

The vehicle features a front-wheel-drive (FWD) configuration with an electric motor producing 95 hp (70 kW) and 160 N·m (Newton-metres) of torque, coupled with a fixed gear ratio transmission typical of electric vehicles.

It is identified as the 2026 original version and is designed mainly for city mobility and short-distance transportation.

 

TARIFF CLASSIFICATION

Based on the description, technical features, and passenger-carrying capacity of the vehicles described above, they fall within heading 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.

The Explanatory Note to heading 87 of the Harmonized System, defined the types of propulsion system (plug-in hybrid, extended-range electric, or pure electric) in a vehicle that should fall under chapter 8703. 


The vehicles and accessories presented with them are appropriately classified In accordance with the ECOWAS Common External Tariff (CET) 2022–2027 under the relevant subheadings of heading 8703 as follows:-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           

S/NVEHICLEHS CODERATE
1.Voyah Dreamer

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 power:

8703.60.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

2.Lynk & Co 900

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 power:

8703.60.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

3.Stelato S9

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 power:

8703.60.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

4.Stelato S9T

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 power:

8703.60.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

5.Dongfeng eπ 007

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 power:

8703.60.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

6.Dongfeng Nano 01

Other vehicles, with only electric motor for propulsion

 

8703.80.19.00 – New, Other

20% Rate of DUTY

7.5% VAT

5% IAT

 

 

 

 

LEGAL FRAMEWORK

GIR 1 & 6

 

Tariff classification / rules of origin
8703.60.19.00 And 8703.80.19.00
Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
Not stated