8302 20 00: Base-metal mountings, fittings and similar articles: castors
Not declarable on its own: use one of its 2 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
8302 Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal:
8302 20 00 Castors
What you pay
Importing into EU
Customs duty2.7% standard rate depends on the country of origin
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
8302 20 00 10
For use in civil aircraft
8302 20 00 90
Other
Export measures 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export prohibitionSanctions regime: North Korea
North Korea
Regulation 0285/18
28 February 2018
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
22 October 2025
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
20 July 2025
TARIC data as of 25 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 25 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
2.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of casters and wheel assemblies from France
8 rulings in total for this code
Legal notes
Notes
1. For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter.
2. For the purposes of heading 8302, the word ‘castors’ means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
8302 20 00 · Castors
For the purposes of this subheading, ‘castors’ are wheels with mountings of base metal. The mountings serve to fix the wheel to the product concerned, without further processing and without the addition of other components.
Parts of base metal which are parts of the wheel itself (for example, the rim or the ball bearing) are not considered ‘mountings of base metal’ of heading 8302.
The castors of this subheading may swivel or be fixed. They typically have the following appearance:
Castors which do not have mountings of base metal or which do not satisfy the conditions of note 2 to Chapter 83 may be classified as parts or accessories or according to their constituent material.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Castors
2.7%
—
2025
unchanged
2.7%
—
2024
unchanged
2.7%
—
2023
unchanged
2.7%
—
2022
unchanged
2.7%
—
2021
unchanged
2.7%
—
2020
unchanged
2.7%
—
2019
Castors
2.7%
—
In the EU Combined Nomenclature, 8302 20 00 is one of 1 line under subheading 8302.20, base-metal mountings, fittings and similar articles: castors.
The third-country duty is 2.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 2.7%; 152 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 8302.20 worth €114.6m (down 5% on the year before), at an average of €4.48 per kg; China supplied 69%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is 2.7%, the US duty is 5.7%, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 2.7%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8302.20 worth US$339m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$5m.
Questions and answers
What is the EU import duty for CN code 8302 20 00?
The third-country duty in the EU Combined Nomenclature is 2.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8302 20 00?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 8302.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$78m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
China
United States
United Kingdom
Türkiye
Taiwan
Switzerland
South Korea
Japan
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
GCC
Norway
North Macedonia
Nigeria