Customs code CO 72.6: which cars fall under this category and what it means for the owner

If you have dealt with customs clearance of a car or the purchase of a used foreign car, you have probably seen mysterious symbols like TsO 72.6 in customs documents. This code is not just a set of numbers, but a key to understanding which cars are subject to specific import rules, taxes and restrictions. An error in its interpretation can cost thousands of rubles - from incorrect calculation of duties to problems with registration with the traffic police.

In this article we will look at what is hidden behind the code. TsO 72.6, what car brands and models relate to it and why it is important to owners. You will learn how to independently check the compatibility of your car with this code, what documents will be required for confirmation, and what to do if customs has assigned the wrong category. We will also reveal common myths and traps that even experienced car owners fall into.

What is TsO 72.6 and how does it stand for?

Code TsO 72.6 refers to To the EAEU Customs Union and denotes a specific category of vehicles in Commodity nomenclature of foreign economic activity (TN FEA). It is deciphered as follows:

• 📌 CO — “Purpose origen” (origin), indicates the country of manufacture or assembly.
• 📌 72 — class of vehicles (in this case, cars).
• 📌 6 - subcategory defining body type, engine size or environmental class.

It is important to understand that CO 72.6 is most often assigned to cars with gasoline engines with a volume of 1.5 to 2.0 liters, produced after 2010 and meeting an environmental standard of at least Euro 5. However, there are exceptions - for example, some hybrids or cars with diesel engines may also fall under this code if their technical characteristics match the customs criteria.

Why is this important? Depends on the code:

• 💰 Amount of customs duties (may vary by 10-30% depending on the category).
• 📄 Required package of documents for customs clearance (for example, a certificate Euro 5 required for CO 72.6).
• ⚖️ Opportunity to participate in recycling or preferential import programs.

Which cars fall under CO code 72.6: complete list of makes and models

List of cars matching TsO 72.6, is not fixed - it depends on the current rules of the Customs Union and the technical characteristics of a particular machine. However there is model groupswho most often receive this code:

Brand	Popular models	Years of manufacture	Notes
Toyota	Corolla (E170, E210), Camry (XV50, XV70), RAV4 (XA40, XA50)	2010–2022	Exception: hybrid versions may have different code
Honda	Civic (9th–10th generation), CR-V (4th–5th generation), Accord (9th generation)	2012–2023	Diesel versions CR-V often fall under CO 72.7
Volkswagen	Golf (Mk6, Mk7), Passat (B7, B8), Tiguan (1st–2nd generation)	2011–2021	Cars with engines 1.4 TSI sometimes require additional verification
Hyundai/Kia	Elantra (MD, AD), Tucson (TL, NX4), Sportage (SL, QL)	2013–2023	Cars with engines 2.0 MPI almost always CO 72.6
Mazda	Mazda3 (BM, BN), Mazda6 (GH, GJ), CX-5 (KE, KF)	2014–2022	Machines with Skyactiv-G 1.5–2.0 l fall under this code

Please note: Even if your model is listed, The final decision is made by customs based on:

• 🔧 Engine capacity (should be in the range of 1.5–2.0 l for gasoline or 1.6–2.2 l for diesel).
• 🌍 Country of origin (for example, cars from Japan or South Korea often receive CO 72.6, but those from China do not).
• 📅 Year of manufacture (cars older than 2010 may fall under different codes, even if the model is the same).

How to check yourself whether your car is suitable for CO 72.6

To make sure your machine complies with the code TsO 72.6, follow this algorithm:

1. Check the VIN code through services like VIN.info or CarVertical. Please note:
   • 🔠 Year of manufacture (must be no older than 2010).
   • 🏭 Country of origin (priority for Japan, South Korea, Germany).
   • ⚙️ Engine capacity (gasoline: 1.5–2.0 l; diesel: 1.6–2.2 l).

Check with the Commodity Nomenclature of Foreign Economic Activity on the website EAEU. Look for the section 8703.23.100 (passenger cars with 1.5–2.0 l engine).

Request data from customs by body number or VIN (you can use FCS personal account).

PTS or equivalent (for imported cars)

Certificate of Conformity Euro-5/Euro-6

Declaration of Origin (Form A or equivalent)

Technical data sheet indicating engine capacity-->

If the data is contradictory (for example, the VIN shows a volume of 1.9 l, but the PTS indicates 2.1 l), customs may assign a different code. In this case you will need independent examination or correction of documents through the manufacturer.

⚠️ Attention: If your car has been modified (for example, the engine capacity has been increased), this automatically changes the CH code. Such cars often fall under TsO 72.7 or TsO 72.8, which leads to increased duties.

How does CO 72.6 differ from other customs codes for cars?

Customs codes for cars are divided into several categories, and TsO 72.6 - just one of them. Here are the key differences:

Code	Description	Examples of cars	Fee (2026)
TsO 72.5	Cars with an engine up to 1.5 l (gasoline) or up to 1.6 l (diesel)	Toyota Yaris, Hyundai i30, Kia Rio	15–20%
TsO 72.6	Car with engine 1.5–2.0 l (gasoline) or 1.6–2.2 l (diesel)	Honda CR-V, Mazda CX-5, Volkswagen Tiguan	25–35%
TsO 72.7	Cars with an engine over 2.0 l (gasoline) or 2.2 l (diesel)	Toyota Land Cruiser, BMW X5, Mercedes GLE	40–50%
TsO 72.8	Electric cars and hybrids	Tesla Model 3, Toyota Prius, Hyundai Kona Electric	0–15% (benefits)

Main difference TsO 72.6 from other codes - balance between power and environmental friendliness. Cars in this category are considered the “golden mean”: they are not too powerful (so as not to pay high duties), but not too weak (so as not to fall under restrictions for low-power cars).

However, there are nuances:

• 🔋 Hybrids with a 1.5–2.0 l engine can receive TsO 72.8, if their electrical part complies with the standards.
• 🚗 Cars with forced engines (for example, VW Golf GTI with a 2.0 TSI engine) is sometimes translated into TsO 72.7.
• 🌱 Cars with diesel engines Euro 6 can receive a discount code even if the volume exceeds 2.2 liters.

Why can customs change the code after customs clearance?

In some cases, the CO code is assigned in advance, and after a detailed check of documents or technical expertise it is corrected. For example, if the PTS indicates a volume of 1.9 liters, and according to the VIN it is a modification with a 2.1 liter engine, customs has the right to reassign the code to CO 72.7. This leads to additional payment of duties and fines for incorrect declaration.

Common mistakes and how to avoid them when working with CO code 72.6

Even experienced car owners and brokers make mistakes when working with TsO 72.6. Here are the most common:

1. Trust only PTS. The document may contain incorrect information (for example, engine size after tuning). Always check the data with VIN decoder and manufacturer's certificates.
2. Ignoring environmental class. If the PTS indicates Euro 4, and customs requires Euro 5 for CO 72.6, the car can be reclassified into a more expensive category.
3. Failure to take into account the country of assembly. For example, Toyota Camry, assembled in Russia, may have a different code than the same model from Japan.
4. Trying to save money on certificates. Lack of compliance document Euro 5 automatically leads to the assignment of a code TsO 72.9 (“other cars”) with maximum duties.

⚠️ Attention: If you are buying a car through an intermediary, request written confirmation of the CO code in the contract. In case of an error, the responsibility will fall on the broker, not you.

To avoid problems:

• 📑 Request full package of documents before purchase (including certificates and customs declarations of the previous owner).
• 🔍 Check your car's history via AutoCheck or Carfax — there may be data about previous customs clearances.
• 💬 Consult with independent customs broker (not to those who sell the car!).

What to do if customs has assigned the wrong CO code

If your vehicle has been assigned a code other than TsO 72.6, although according to its characteristics it should fall under it, proceed according to the following plan:

1. Request justification from customs (written response indicating the reasons). Often the error is due to incorrect VIN decoding or missing documents.
2. Collect evidence base:
   • 📄 VIN decoding report (from the official service).
   • 📄 Certificate of Conformity Euro 5/6 from the manufacturer.
   • 📄 Technical passport with translation (if documents are in a foreign language).

Write a complaint to the Federal Customs Service via personal account or go to court (if the amount of fees is significant).

The period for consideration of a complaint is up to 30 days. If customs admits the error, you will be refunded any overpaid duties. If not, you can appeal the decision to Arbitration Court (but this will require the help of a lawyer).

⚠️ Attention: If the code was assigned incorrectly due to deliberate concealment of data (for example, you indicated a smaller engine size), customs can not only recalculate duties, but also initiate a case of an administrative offense (fine up to 50% of the cost of the car).

The cost of a lawyer’s services to appeal the CO code is from 15,000 to 50,000 rubles, but this often pays off due to savings on fees. For example, if a car was mistakenly classified as TsO 72.7 instead of TsO 72.6, the difference in duties can be 100,000+ rubles.

Current changes in legislation according to CO 72.6 in 2026

In 2026, several important changes were made to the rules for assigning central heating codes:

• 📅 From January 1 environmental class requirements have been tightened: for CO 72.6 is now required Euro 5 (previously allowed Euro 4 for cars up to 2014).
• 💰 Duties on cars with engines have been increased 1.8–2.0 l (now the base rate is 30% instead of 25%).
• 🚗 Introduced simplified procedure for cars from the EAEU countries (Belarus, Kazakhstan, etc.), if they were previously imported under the CO code 72.6.
• 📄 Now necessarily provide declaration of origin (Form A) for cars from Japan and South Korea.

Also, from July 1, 2026, it is planned to introduce electronic register of central heating codes, where you can check online whether a car matches a particular code using the VIN. This should reduce the number of errors during customs clearance.

If you are planning to import a car in 2026, consider:

• 🔄 Cars with engines 1.6–1.7 l are now more likely to fall under TsO 72.5, even if they were previously at 72.6.
• 🔋 Hybrids with an engine up to 2.0 l can receive TsO 72.8, if the battery meets the standards (capacity from 10 kWh).
• 📉 For cars older than 7 years (even if they meet the technical parameters) can be used multiplying factor 1.2 to the duty.

FAQ: Answers to frequently asked questions about the CO code 72.6

Is it possible to change the CO code after customs clearance if it was assigned incorrectly?

Yes, but to do this you need to file a complaint with the Federal Customs Service with evidence (VIN report, certificates). If customs refuses, the only option left is court. The appeal period is 3 months from the date of customs clearance.

What documents are needed to confirm CO 72.6?

Required package:

• PTS or equivalent (for imported cars).
• Certificate of Conformity Euro 5/6.
• Declaration of Origin (Form A for Japan/Korea).
• Technical passport with translation (if in a foreign language).

Additionally, they may request a VIN decoding report.

What is the difference between TsO 72.6 and TsO 72.7?

The main difference is engine capacity:

• TsO 72.6: 1.5–2.0 l (gasoline) or 1.6–2.2 l (diesel).
• TsO 72.7: over 2.0 l (gasoline) or 2.2 l (diesel).

Also, for CO 72.7, duties are 10–15% higher, and the requirements for the environmental class are stricter.

Is it possible to clear a car through customs under CO 72.6 if the vehicle title indicates a volume of 2.1 liters?

No, if the volume exceeds 2.0 liters (for gasoline), the car will automatically be classified as TsO 72.7. The exception is if there is an error in the PTS, and according to the VIN the volume is less. In this case, an examination will be required.

What benefits are there for cars with CO code 72.6?

In 2026, the following benefits apply:

• Reduced duty (25–30%) for cars from EAEU countries.
• Opportunity to participate in the program "First car" (if the car is not older than 3 years).
• Preferential loans when purchasing through official dealers.

For hybrids (even if they fall under CO 72.6) additional discounts apply.