8708 · Parts and accessories of the motor vehicles of headings 8701 to 8705
The explanatory note to subheading 8707 10 10 applies, mutatis mutandis, to parts and accessories intended for industrial assembly.
EU Combined Nomenclature · CN code · HS 8708.70
8708 70 10
8708 70 10: Road wheels and parts: For the industrial assembly of:Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;Vehicles of heading 8705
Road wheels and parts
Not declarable on its own: use one of its 4 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
- 8708 70 Road wheels and parts and accessories thereof:
- 8708 70 10 For the industrial assembly of:Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;Vehicles of heading 8705
What you pay
Importing into EU
Customs duty 3% standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 7 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 12
- Anti-dumping dutyDefinitive anti-dumping duty 22.3%
- Only for
- 8708 70 10 15 fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- Applies to goods from
- China
- Legal act
- Regulation 0112/23
- Anti-dumping dutyDefinitive anti-dumping duty 17.5%
- Only for
- 8708 70 10 15 fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- Applies to goods from
- Morocco
- Legal act
- Regulation 0099/23
Rates for named exporters (2)
Company Rate HANDS 8 S.A. C873 9% DIKA MOROCCO AFRIKA S.A.R.L C897 17.5% - Anti-dumping dutyDefinitive anti-dumping duty 22.3%
- Only for
- 8708 70 10 50 Other
- Applies to goods from
- China
- Legal act
- Regulation 0112/23
- Anti-dumping dutyDefinitive anti-dumping duty 17.5%
- Only for
- 8708 70 10 50 Other
- Applies to goods from
- Morocco
- Legal act
- Regulation 0099/23
Rates for named exporters (2)
Company Rate HANDS 8 S.A. C873 9% DIKA MOROCCO AFRIKA S.A.R.L C897 17.5% - Anti-dumping dutyDefinitive anti-dumping duty 66.4%
- Only for
- 8708 70 10 80 fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- Applies to goods from
- China
- Legal act
- Regulation 0428/26
Rates for named exporters (19)
Company Rate Xingmin Intelligent Transportation Systems Co., Ltd C508 50.3% Tangshan Xingmin Wheels Co., Ltd C509 50.3% Xianning Xingmin Wheels Co., Ltd C510 50.3% Dongfeng Automobile Chassis System CO., Ltd (also called ‘Dongfeng Automotive Wheel Co., Ltd’) C511 50.3% Hangzhou Forlong Impex Co., Ltd C512 50.3% Hangzhou Xingjie Auto Parts Manufacturing Co., Ltd C513 50.3% Jiaxing Henko Auto Spare Parts Co., Ltd C514 50.3% Jining Junda Machinery Manufacturing Co., Ltd C515 50.3% Nantong Tuenz Corporate Co., Ltd C516 50.3% Ningbo Luxiang Autoparts Manufacturing Co., Ltd C517 50.3% Shandong Zhengshang Wheel Technology Co., Ltd C518 50.3% Shandong Zhengyu Wheel Group Co., Ltd C519 50.3% Xiamen Sunrise Group Co., Ltd C520 50.3% Yantai Leeway Electromechanical Equipment Co., Ltd C521 50.3% Yongkang Yuefei Wheel Co., Ltd C522 50.3% Zhejiang Jingu Co., Ltd C523 50.3% Zhejiang Fengchi Mechanical Co., Ltd C524 50.3% Zhengxing Wheel Group Co., Ltd C525 50.3% Zhenjiang R & D Auto Parts Co., Ltd C526 50.3% - Anti-dumping dutyDefinitive anti-dumping duty 66.4%
- Only for
- 8708 70 10 85 Other
- Applies to goods from
- China
- Legal act
- Regulation 0428/26
Rates for named exporters (19)
Company Rate Xingmin Intelligent Transportation Systems Co., Ltd C508 50.3% Tangshan Xingmin Wheels Co., Ltd C509 50.3% Xianning Xingmin Wheels Co., Ltd C510 50.3% Dongfeng Automobile Chassis System CO., Ltd (also called ‘Dongfeng Automotive Wheel Co., Ltd’) C511 50.3% Hangzhou Forlong Impex Co., Ltd C512 50.3% Hangzhou Xingjie Auto Parts Manufacturing Co., Ltd C513 50.3% Jiaxing Henko Auto Spare Parts Co., Ltd C514 50.3% Jining Junda Machinery Manufacturing Co., Ltd C515 50.3% Nantong Tuenz Corporate Co., Ltd C516 50.3% Ningbo Luxiang Autoparts Manufacturing Co., Ltd C517 50.3% Shandong Zhengshang Wheel Technology Co., Ltd C518 50.3% Shandong Zhengyu Wheel Group Co., Ltd C519 50.3% Xiamen Sunrise Group Co., Ltd C520 50.3% Yantai Leeway Electromechanical Equipment Co., Ltd C521 50.3% Yongkang Yuefei Wheel Co., Ltd C522 50.3% Zhejiang Jingu Co., Ltd C523 50.3% Zhejiang Fengchi Mechanical Co., Ltd C524 50.3% Zhengxing Wheel Group Co., Ltd C525 50.3% Zhenjiang R & D Auto Parts Co., Ltd C526 50.3% - Countervailing dutyDefinitive countervailing duty 31.4%
- Only for
- 8708 70 10 15 fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- Applies to goods from
- Morocco
- Legal act
- Regulation 0500/25
Rates for named exporters (2)
Company Rate HANDS 8 S.A. C873 5.6% DIKA MOROCCO AFRIKA S.A.R.L C897 31.4% - Countervailing dutyDefinitive countervailing duty 31.4%
- Only for
- 8708 70 10 50 Other
- Applies to goods from
- Morocco
- Legal act
- Regulation 0500/25
Rates for named exporters (2)
Company Rate HANDS 8 S.A. C873 5.6% DIKA MOROCCO AFRIKA S.A.R.L C897 31.4% - End-use reliefNon preferential duty under end-use 3%
- Applies to goods from
- all countries
- Legal act
- Regulation 1549/06
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 9
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Libya
- Legal act
- Regulation 0044/16
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Russia
- In force
- until 31 July 2027
- Legal act
- Decision 0512/14
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- Regulation 0573/24
- Documents
- Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
- Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
- Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
- Import controlImport control on ozone-depleting substances
- Applies to goods from
- all countries
- Legal act
- Regulation 0590/24
- Documents
- L100 Import licence " controlled substances" (ozone), issued by the Commission
- Y792 Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
- Y791 Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
- Y789 Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
- Y790 Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
- Y797 Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590
- Y798 Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
- Y799 Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- 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)
- Y764 The prohibitions defined in article 1ra.1 of Council Regulation (EU) No 765/2006 do not apply (see contractual exemptions in article 1ra.9f)
- 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
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Libya, Ukraine
- Legal act
- Regulation 0813/25, Regulation 0263/22
- Documents
- Y182 Goods other than those concerned by the prohibitions defined in article 3(a) of Regulation (EU) No 2016/44
- 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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- 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)
- Y681 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3bg)
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 8708 70 10 15 | fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 |
| 8708 70 10 50 | Other |
| 8708 70 10 80 | fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 |
| 8708 70 10 85 | Other |
| 8708 70 10 92 | fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 |
| 8708 70 10 95 | Other |
Export measures 25
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 |
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma | Myanmar (Burma) | Regulation 0401/13 | 1 July 2023 |
| Export control on restricted goods and technologiesSanctions regime: Russia | Russia | Decision 0512/14 | 1 August 2014 – 31 July 2027 |
| Export control on restricted goods and technologiesSanctions regime: Iran (human rights) | Iran | Regulation 0264/12 | 9 February 2016 |
| Export control on restricted goods and technologiesSanctions regime: South Sudan | South Sudan | Regulation 0735/15 | 9 May 2015 |
| Export control on restricted goods and technologiesSanctions regime: Sudan | Sudan | Regulation 0747/14 | 11 July 2014 |
| Export control on restricted goods and technologiesSanctions regime: Venezuela | Venezuela | Regulation 2063/17 | 14 November 2017 |
| Export control on restricted goods and technologiesSanctions regime: Syria | Syria | Regulation 0036/12 | 19 January 2012 |
| Export control on restricted goods and technologiesSanctions regime: Zimbabwe | Zimbabwe | Regulation 0284/17 | 19 February 2017 |
| Export control on restricted goods and technologiesSanctions regime: Libya | Libya | Regulation 0044/16 | 20 January 2016 |
| Export control on restricted goods and technologiesSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 June 2021 |
| Export control on luxury goodsSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export control on luxury goodsSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| Export controlSanctions regime: Central African Republic | Central African Republic | Decision 0798/13 | 8 April 2020 |
| Export controlSanctions regime: Haiti | Haiti | Regulation 2309/22 | 26 March 2025 |
| Export controlSanctions regime: Libya | Libya | Regulation 0813/25 | 29 April 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export control on ozone-depleting substances | All third countries | Regulation 0590/24 | 11 March 2024 |
| Export control on cultural goods | All third countries | Regulation 0116/09 | 2 March 2009 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 31 January 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.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 5% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 3% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 2.6% |
Footnotes
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
EU: imports by month · HS 8708.70
last 12 months€2.4bn+1.2% · previous 12 months
Average import price€4.78 per kg
Preferential rate53%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €1bn | 44% | +1.5% |
 China | €518.8m | 21.8% | +83.5% |
 Thailand | €156.4m | 6.6% | +29.1% |
 United Kingdom | €109.9m | 4.6% | +3.2% |
 Taiwan | €101.1m | 4.3% | -13.5% |
 Morocco | €89.4m | 3.8% | -74.9% |
 Bosnia & Herzegovina | €50.9m | 2.1% | +5.4% |
 India | €37.3m | 1.6% | +6.2% |
Same subheading in other tariffs
8708.70 Road wheels and parts and accessories thereof
UK 2% – 4% Third-country duty 16 tariff lines · average 3.6% Türkiye 3% – 4.5% Third-country duty 8 tariff lines · average 4.1% 
USA Free – 2.5% General (MFN) 6 tariff lines · average 0.8% 
Canada Free – 6% Third-country duty 5 tariff lines · average 3.6% 
Mexico Free – 5% Third-country duty 6 tariff lines · average 0.8% 
Brazil 12.6% – 18% Third-country duty 2 tariff lines · average 15.3% 
Argentina 12.6% – 18% Third-country duty 12 tariff lines · average 17.6% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 10% Third-country duty 14 tariff lines · average 4.6% 
Japan Free Third-country duty 2 tariff lines Taiwan 2.5% – 15% Third-country duty 4 tariff lines · average 8.1% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 1% – 10% Third-country duty 4 tariff lines · average 7.8% 
Nigeria 10% Third-country duty 1 tariff line EU lines: 8708.70
- 8708 70 10For the industrial assembly of:Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;Vehicles of heading 8705
- 8708 70 50Wheels of aluminium; parts and accessories of wheels, of aluminium
- 8708 70 91Wheel centres in star form, cast in one piece, of iron or steel
- 8708 70 99Road wheels and parts and accessories thereof: other, other
Binding rulings for similar goods
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.
- N357708 U.S. CBP
The tariff classification of skidder tracks from Czech Republic
- N357212 U.S. CBP
The tariff classification of steel wheels from India
- N356961 U.S. CBP
The classification and country of origin of tire and rim assemblies
- N355886 U.S. CBP
The tariff classification of wheel hub motors for shopping carts from China
- 600009225 HMRC
A blank aluminium road wheel, raw aluminium that hasn’t yet had any machining operations at all (turning, milling, drilling) is cast from mould & painted. Cannot be fitted to a vehicle. Cast from mould, made with various metals (Aluminium) Boxed in cardboard
12 rulings in total for this code
Legal notes
Subheading note
1. Subheading 870822 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
CN Explanatory Notes
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.
General notes to the chapter
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
General
1. Throughout Chapter 87 of the Combined Nomenclature, ‘new vehicles’ means:
(a) vehicles which have not been permanently registered for more than 6 months, regardless of the number of km they have been driven, or
(b) vehicles which have not been driven for more than 6 000 kilometres, regardless of the time they have been permanently registered.
Temporary registration of the vehicles for the purpose of transport to the place where they will be permanently registered is not considered as permanent registration.
2. Throughout Chapter 87 of the Combined Nomenclature, ‘used vehicles’ means vehicles which do not fulfil the definition of ‘new’ vehicles under point 1.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
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 | For the industrial assembly of:Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;Vehicles of heading 8705 | 3% | — |
| 2025 | unchanged | 3% | — |
| 2024 | unchanged | 3% | — |
| 2023 | unchanged | 3% | — |
| 2022 | unchanged | 3% | — |
| 2021 | unchanged | 3% | — |
| 2020 | unchanged | 3% | — |
| 2019 | For the industrial assembly of:Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;Vehicles of heading 8705 | 3% | — |
In the EU Combined Nomenclature, 8708 70 10 is one of 4 lines under subheading 8708.70, road wheels and parts and accessories thereof.
The third-country duty is 3%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of 22.3% applies on top of the customs duty to goods from China.
In the EU, anti-dumping duty of 17.5% applies on top of the customs duty to goods from Morocco.
In the 12 months to August 2026, the EU imported road wheels and parts (HS 8708.70) worth €2.4bn (up 1% on the year before), at an average of €4.78 per kg; Türkiye supplied 44%, followed by China.
For the same subheading, the UK duty is 2%–4%, the Türkiye duty is 3%–4.5%, the US duty is 0%–2.5%, the Canada duty is 0%–6%, the Mexico duty is 0%–5%, the Brazil duty is 12.6%–18%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 2.5%–15%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 1%–10% and the Nigeria duty is 10%.
EU member states imported goods of subheading 8708.70 worth US$8bn in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 4th with US$121m.
Questions and answers
What is the EU import duty for CN code 8708 70 10?
The third-country duty in the EU Combined Nomenclature is 3%; 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 8708 70 10?
152 countries have a preferential rate on this line, 148 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.
Do anti-dumping or other extra duties apply to 8708 70 10?
Anti-dumping duty of 22.3% on goods from China; Anti-dumping duty of 17.5% on goods from Morocco; Countervailing duty of 31.4% on goods from Morocco; Anti-dumping duty of 66.4% on goods from China. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 8708.70 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$1bn), followed by Morocco.
Typical products
Everyday names, not part of the legal text.