出口电动三轮车注意事项（海关答疑）

Core Viewpoint - The article provides guidance for a company planning to export electric tricycles, highlighting the classification, tax codes, and regulatory requirements for successful export operations [1][7]. Group 1: Electric Tricycle Classification - Electric tricycles are categorized into passenger and cargo types, with passenger tricycles further divided into open, semi-closed, and fully closed types [1]. - Cargo electric tricycles are designed for transporting goods and typically feature larger cargo spaces, available in open or closed configurations [1]. Group 2: Tax Code Classification - The classification of electric tricycles involves three tax codes under the "Import and Export Tariff of the People's Republic of China": 87.03, 87.04, and 87.11 [2][3][4]. - Tax code 87.03 pertains to "motor vehicles primarily for carrying passengers," while 87.04 refers to "motor vehicles for freight transport" [2][3]. - Tax code 87.11 covers "motorcycles and bicycles with auxiliary engines" [4]. Group 3: Export Requirements - Electric tricycles must be classified under specific tax codes based on their features, with passenger tricycles falling under tax code 8703.8010 or 8703.8090, and cargo tricycles under tax code 8704.6000 [5][6]. - Companies exporting cargo electric tricycles must obtain an export license [6]. - Exporting electric tricycles often involves accompanying lead-acid or lithium batteries, which are classified as dangerous goods under international transport regulations [7]. - Proper packaging and compliance with local laws and regulations of the destination country are essential for successful export [8].