8708 94 91: Steering wheels, columns and boxes: Of closed-die forged steel

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Export measures 25

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

TARIC data as of 26 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 · 26 October 2026

Preferential rates by country

EU: imports by month · HS 8708.94

last 12 months€2bn-1% · previous 12 months

Average import price€11.92 per kg

Preferential rate60%

Main suppliers, last 12 months

Country	Value	Share	Change
China	€460.6m	23.1%	+13.7%
Morocco	€387.1m	19.4%	-3.6%
Tunisia	€267.6m	13.4%	-2.7%
Liechtenstein	€147m	7.4%	-8.4%
South Korea	€145.5m	7.3%	-13.9%
Türkiye	€120.4m	6%	-3%
Japan	€119.2m	6%	-7.9%
Serbia	€58.8m	3%	+58%

Same subheading in other tariffs

8708.94 Steering wheels, steering columns and steering boxes; parts thereof

UK 2% – 4% Third-country duty 12 tariff lines · average 2.4% 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 4 tariff lines · average 3% Mexico Free Third-country duty 9 tariff lines Brazil 12.6% – 18% Third-country duty 7 tariff lines · average 15.7% Argentina 12.6% – 18% Third-country duty 18 tariff lines · average 17.1% Peru Free Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% Japan Free Third-country duty 1 tariff line Taiwan 4% – 7.5% Third-country duty 3 tariff lines · average 6.3% GCC 5% Third-country duty 6 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia Free – 4.5% Third-country duty 4 tariff lines · average 1.4% Nigeria 10% Third-country duty 1 tariff line

EU lines: 8708.94

• 8708 94 20For the industrial assembly of: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 87053%
• 8708 94 35Steering wheels, steering columns and steering boxes4.5%
• 8708 94 91Of closed-die forged steel4.5%
• 8708 94 99Steering wheels, steering columns and steering boxes: other, parts, other3.5%

Binding rulings for similar goods

Legal notes

Chapter notes: Chapter 87 →

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.

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.

Questions and answers

Typical products

• steering wheels, motor vehicles

Everyday names, not part of the legal text.