NCS/ARS/CL/10401

You have applied for the tariff classification of the Yangwang U8L Electric Vehicle, imported as a Completely Built Unit (CBU).

PRODUCT ANALYSIS

According to the documentation submitted, the Yangwang U8L is a full-size luxury six-seat Sport Utility Vehicle (SUV) manufactured by BYD under its premium Yangwang brand. The vehicle features a five-door body, a 2+2+2 seating configuration, and a body-on-frame chassis, making it suitable for executive passenger transportation as well as demanding off-road applications.

The Yangwang U8L is an Extended-Range Electric Vehicle (EREV) incorporating a series hybrid propulsion system comprising:

• A 2.0-litre turbocharged spark-ignition (petrol) engine, which functions exclusively as an electricity generator and does not mechanically drive the wheels;
• Four independently controlled permanent-magnet synchronous electric motors, one mounted at each wheel;
• A high-voltage lithium iron phosphate (LFP) traction battery; and
• An intelligent all-wheel-drive (AWD) system.

The combined power output of the electric drive system is approximately 880 kW (1,180–1,197 horsepower), enabling acceleration from 0 to 100 km/h in approximately 3.5 seconds and providing a combined driving range of over 1,100 km.

The vehicle also incorporates several advanced technologies, including:

• Individual wheel torque vectoring;
• "Tank Turn" functionality;
• Intelligent hydraulic suspension system;
• LiDAR-based Advanced Driver Assistance Systems (ADAS); and
• A luxury six-passenger interior with executive second-row seating.

The vehicle operates as a series hybrid (Extended-Range Electric Vehicle) in which the electric motors are solely responsible for propelling the vehicle. The internal combustion engine does not provide mechanical drive to the wheels; rather, it operates at optimum efficiency to generate electricity for charging the traction battery and supplying power directly to the electric motors. Consequently, propulsion is provided entirely by the electric motors while the petrol engine functions solely as an auxiliary power unit (range extender).

TARIFF CLASSIFICATION

The Explanatory Notes to heading 87.03 of the Harmonized System, recognize various categories of Hybrid Electric Vehicles (HEVs), which are distinguished according to their powertrain configuration, including parallel hybrids, series hybrids, and power-split (series-parallel) hybrids, as well as by their degree of hybridisation (full hybrids, mild hybrids and plug-in hybrids).

The Yangwang U8L is principally designed for the transport of persons and has a seating capacity of six persons. It therefore falls within the scope of Heading 87.03, which covers:

"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."

Also, based on its technical characteristics, the vehicle is an Extended-Range Electric Vehicle (EREV) equipped with a spark-ignition internal combustion engine and electric motors for propulsion, and is capable of being recharged by plugging into an external source of electricity.

Accordingly, the Yangwang U8L is classifiable under 8703.90.00.00 - 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 power, Other at 20% rate of Duty, 7.5% VAT and 5% IAT in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

LEGAL FRAMEWORK

GIR 1 & 6