EU Import Duties on Electric Motorcycles, Scooters and Trikes from China (2026)
Why the duty calculation matters before you sign
A single percentage-point difference in import duty across a 100-unit container moves landed cost by thousands of euros. Calculating duties correctly also protects against two expensive mistakes: ordering a vehicle class that attracts higher duties than expected, and — the most common error — confusing the EU's high anti-dumping duties on e-bicycles with the conventional rates that apply to L-category mopeds and motorcycles.
This guide covers the HS classification logic, the current MFN duty rates, VAT by member state, and a worked landed-cost example using the D70 — the EEC-certified scooter in the EVMOTO catalog.
HS codes and duty rates for Chinese-origin electric vehicles
| Vehicle Type | EU HS Code | MFN Duty Rate | Additional / Anti-Dumping Duties |
|---|---|---|---|
| Electric motorcycles & mopeds (L1e–L3e) | 8711.60 | 6% | None (as of mid-2026) |
| Electric passenger trikes (L2e, L5e) | 8711.60 / 8703 | 6–6.5% | Verify per sub-heading in TARIC |
| Pedal-assisted e-bicycles | 8712.00 | 6% + up to 79.3% AD | High anti-dumping; entirely separate category |
| Electric cargo trikes (utility) | 8704 | 6.5% | None standard |
The e-bicycle anti-dumping trap — the most expensive import mistake
The EU imposed substantial anti-dumping duties on Chinese-origin pedal-assisted e-bicycles in 2019 — up to 79.3% — and renewed them in 2024. These measures apply specifically to vehicles under HS 8712.00 (bicycles and other cycles with auxiliary electric motor).
Electric mopeds and motorcycles classified under HS 8711.60 are entirely outside these measures. The distinction is regulatory: L-category vehicles require EEC type approval, a Certificate of Conformity, and motor vehicle registration. They are motor vehicles, not bicycles, and are taxed accordingly. If a supplier tells you their L1e electric scooter is subject to "e-bike" duties, they are either misclassifying the vehicle or they lack proper EEC documentation. In either case, do not proceed without clarification from a licensed customs broker.
VAT on import by EU member state
EU import VAT is applied on top of customs duty, calculated on the customs value plus duty. Rates vary by member state and are typically recoverable for VAT-registered importers of record.
| Country | Standard VAT Rate | Notes |
|---|---|---|
| Germany | 19% | Applied on CIF value plus duty |
| France | 20% | Applied on CIF value plus duty |
| Netherlands | 21% | Common port of entry (Rotterdam); VAT payable at import |
| Belgium | 21% | Antwerp — second largest EU container port |
| Sweden | 25% | Highest standard rate in the EU |
| Poland | 23% | Lower-cost eastern EU entry point |
| UK (post-Brexit) | 20% | Separate UK Global Tariff; 6% customs + 20% VAT |
Worked landed-cost example: 100 units of the D70 to Rotterdam
The following example uses indicative but realistic figures for planning purposes. Freight rates and exchange rates change; verify current levels with your forwarder.
| Cost Component | Total (USD) | Per Unit (USD) |
|---|---|---|
| FOB factory price (100 × USD 850) | 85,000 | 850 |
| Sea freight 40ft FCL Tianjin → Rotterdam | 3,200 | 32 |
| Cargo insurance (0.25% of FOB) | 213 | 2 |
| Customs value (CIF) | 88,413 | 884 |
| Import duty (6% of CIF) | 5,305 | 53 |
| Dutch VAT (21% of CIF + duty) | 19,654 | 197 |
| Pre-shipment inspection | 600 | 6 |
| Inland transport Rotterdam → warehouse | 1,500 | 15 |
| Total landed cost | ~114,672 | ~1,147 |
How to verify the current rate before ordering
Use the EU's official TARIC database: enter HS code 8711.60, country of origin China, and the import date to see the current MFN duty rate plus any active trade-defence measures. Rates can change between your planning date and the shipment date — always verify for the actual shipment month.
HS classification is the legal responsibility of the importer of record. Work with a licensed customs broker in the destination country before signing the purchase contract. Misclassification — in either direction — creates liability that falls on the importer, not the supplier.
Frequently asked questions
Are there anti-dumping duties on Chinese electric motorcycles in the EU?
As of mid-2026, no sector-wide anti-dumping duties apply to L-category electric motorcycles (HS 8711.60) from China. The anti-dumping measures in force target pedal-assisted e-bicycles (HS 8712.00), a completely separate tariff category. Always verify the current TARIC entry for your specific HS sub-heading before finalising the import.
What is the EU import duty rate on electric scooters from China?
The standard MFN duty on HS 8711.60 is 6% of the CIF customs value. Check the current TARIC entry to confirm no active safeguard measures or country-specific adjustments apply to your shipment date.
Is import VAT recoverable when importing electric scooters into the EU?
Yes, for VAT-registered businesses in the destination member state. Import VAT paid at the border is recoverable as input tax in the VAT return. Non-registered importers cannot recover it and should factor it into the landed cost as a permanent cost.
What is the HS code for electric motorcycles imported from China?
8711.60 covers motorcycles and cycles fitted with an electric motor. Confirm the specific sub-heading (8711.60.10 or 8711.60.90) with your customs broker, as sub-heading rates can differ. Your broker can also confirm whether the specific model's speed and power output affects classification.
Put this guide to work
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