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 8708.99
8708 99 97
8708 99 97: Other parts and accessories: other, other, other
Other motor vehicle parts
Not declarable on its own: use one of its 9 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:
- Other parts and accessories:
- 8708 99 Other:
- Other:
- 8708 99 97 Other
What you pay
Importing into EU
Customs duty 3.5% standard rate depends on the country of origin
Additional duties and charges 5 additional measures Import requirements: 8 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 11
- Trade defence investigationAnti-dumping or countervailing registration
- Only for
- 8708 99 97 80 Specific pre-assembled or ready-to assemble sections for new mobile cranes
- Applies to goods from
- China
- In force
- until 27 November 2026
- Legal act
- Regulation 0441/26
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 8708 99 97 22 Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 8708 99 97 27 Inner pole electromagnet core used in Magneto-Rheological engine mounts to reduce shocks and for isolation and damping in passenger cars: -of a powder metal assembly, -with a diameter of not more than 90,95 mm, -with an overall height of 24,5 mm, -impregnated with sealant, -zinc plated
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1463/26
- Duty suspensionAutonomous suspension under end-use Free
- Only for
- 8708 99 97 43 Outer tie rod with a housing made of AISI 4137 (SCM435) steel or EN10083/2- C45R N steel or JIS G4053-SCM435 low alloy steel, with: -a ball stud made of EN 10263/4 - 41CrS4 Q T steel or AISI 4137 (SCM435) steel or EN10083/3-42CrMoS4Q T steel or JIS G4053-SCM435 low alloy steel, -a polyoxymethylene plastic ball seat, -a distance between the end of the threaded hole and the centre of the ball stud of 124 mm or more but not more than 194 mm, -a ball stud diameter of 21,98 mm or more but no more than 22 mm, -a threaded hole depth of 40,5 mm or more but no more than 52 mm with dimensions M14x1,5, -a boot seal, -a boot seal protector and retaining ring, -lubricant, for use in the manufacture of vehicle's steering system
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 8708 99 97 50 Aluminium engine bracket, with dimensions of: -height of more than 10 mm but not more than 200 mm, -width of more than 10 mm but not more than 250 mm, -length of more than 10 mm but not more than 200 mm, equipped with at least two fixing holes, made of aluminium alloys ENAC-46100 or ENAC-42100 (based on the norm EN:1706) with following characteristics: -internal porosity not more than 1 mm, -outer porosity not more than 2 mm, -rockwell hardness HRB 10 or more, of a kind used in the production of suspensions systems for engines in motor vehicles
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty suspensionAutonomous suspension under end-use Free
- Only for
- 8708 99 97 53 Roll rod assembly for the front suspension in vehicles for connecting the stabilizer to the suspension components: -made of aluminum, rubber, and plastic, -with a height of 270 mm or more, but not more than 300 mm, -with a width of 50 mm or more, but not more than 65 mm, -with a length of 150 mm or more, but not more than 170 mm, for use in the manufacture of motor vehicles
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAutonomous suspension under end-use Free
- Only for
- 8708 99 97 58 Mounting bracket of front radiator or intercooler: -made of iron or steel or of plastics, -whether or not with rubber cushioning, for use in the manufacture of goods of heading 8708
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff quotaNon preferential tariff quota under end-use Free
- Only for
- 8708 99 97 75 Aluminium alloy support bracket, with mounting holes, whether or not with fixation nuts, for indirect connection of the gearbox to the car body for use in the manufacture of goods of Chapter 87
- Applies to goods from
- all countries except Belarus, Russia
- In force
- until 31 December 2026
- Legal act
- Regulation 2614/25
- 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 14
- 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 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)
- Import controlImport control of fluorinated greenhouse gases
- Only for
- 8708 99 97 22 Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film
- 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 of fluorinated greenhouse gases
- Only for
- 8708 99 97 50 Aluminium engine bracket, with dimensions of: -height of more than 10 mm but not more than 200 mm, -width of more than 10 mm but not more than 250 mm, -length of more than 10 mm but not more than 200 mm, equipped with at least two fixing holes, made of aluminium alloys ENAC-46100 or ENAC-42100 (based on the norm EN:1706) with following characteristics: -internal porosity not more than 1 mm, -outer porosity not more than 2 mm, -rockwell hardness HRB 10 or more, of a kind used in the production of suspensions systems for engines in motor vehicles
- 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 of fluorinated greenhouse gases
- Only for
- 8708 99 97 53 Roll rod assembly for the front suspension in vehicles for connecting the stabilizer to the suspension components: -made of aluminum, rubber, and plastic, -with a height of 270 mm or more, but not more than 300 mm, -with a width of 50 mm or more, but not more than 65 mm, -with a length of 150 mm or more, but not more than 170 mm, for use in the manufacture of motor vehicles
- 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 of fluorinated greenhouse gases
- Only for
- 8708 99 97 58 Mounting bracket of front radiator or intercooler: -made of iron or steel or of plastics, -whether or not with rubber cushioning, for use in the manufacture of goods of heading 8708
- 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 of fluorinated greenhouse gases
- Only for
- 8708 99 97 75 Aluminium alloy support bracket, with mounting holes, whether or not with fixation nuts, for indirect connection of the gearbox to the car body for use in the manufacture of goods of Chapter 87
- 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 of fluorinated greenhouse gases
- Only for
- 8708 99 97 90 Other
- 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
- C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
- Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 8708 99 97 22 | Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors, -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film |
| 8708 99 97 27 | Inner pole electromagnet core used in Magneto-Rheological engine mounts to reduce shocks and for isolation and damping in passenger cars: -of a powder metal assembly, -with a diameter of not more than 90,95 mm, -with an overall height of 24,5 mm, -impregnated with sealant, -zinc plated |
| 8708 99 97 43 | Outer tie rod with a housing made of AISI 4137 (SCM435) steel or EN10083/2- C45R N steel or JIS G4053-SCM435 low alloy steel, with: -a ball stud made of EN 10263/4 - 41CrS4 Q T steel or AISI 4137 (SCM435) steel or EN10083/3-42CrMoS4Q T steel or JIS G4053-SCM435 low alloy steel, -a polyoxymethylene plastic ball seat, -a distance between the end of the threaded hole and the centre of the ball stud of 124 mm or more but not more than 194 mm, -a ball stud diameter of 21,98 mm or more but no more than 22 mm, -a threaded hole depth of 40,5 mm or more but no more than 52 mm with dimensions M14x1,5, -a boot seal, -a boot seal protector and retaining ring, -lubricant, for use in the manufacture of vehicle's steering system |
| 8708 99 97 50 | Aluminium engine bracket, with dimensions of: -height of more than 10 mm but not more than 200 mm, -width of more than 10 mm but not more than 250 mm, -length of more than 10 mm but not more than 200 mm, equipped with at least two fixing holes, made of aluminium alloys ENAC-46100 or ENAC-42100 (based on the norm EN:1706) with following characteristics: -internal porosity not more than 1 mm, -outer porosity not more than 2 mm, -rockwell hardness HRB 10 or more, of a kind used in the production of suspensions systems for engines in motor vehicles |
| 8708 99 97 53 | Roll rod assembly for the front suspension in vehicles for connecting the stabilizer to the suspension components: -made of aluminum, rubber, and plastic, -with a height of 270 mm or more, but not more than 300 mm, -with a width of 50 mm or more, but not more than 65 mm, -with a length of 150 mm or more, but not more than 170 mm, for use in the manufacture of motor vehicles |
| 8708 99 97 58 | Mounting bracket of front radiator or intercooler: -made of iron or steel or of plastics, -whether or not with rubber cushioning, for use in the manufacture of goods of heading 8708 |
| 8708 99 97 75 | Aluminium alloy support bracket, with mounting holes, whether or not with fixation nuts, for indirect connection of the gearbox to the car body for use in the manufacture of goods of Chapter 87 |
| 8708 99 97 80 | Specific pre-assembled or ready-to assemble sections for new mobile cranes |
| 8708 99 97 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.2910 | ERGA OMNES | Free | 1 January 2026 – 31 December 2026 | 200,000 Number of items | 198,876 Number of items | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 28
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 controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 27 December 2024 |
| 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: Belarus | Belarus | Regulation 0765/06 | 25 February 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 | 12 March 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) | — | 3.5% |
| 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 | 3% |
EU: imports by month · HS 8708.99
last 12 months€4.9bn+11.8% · previous 12 months
Average import price€7.64 per kg
Preferential rate42%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €1.4bn | 27.8% | +32.5% |
 Türkiye | €999.5m | 20.2% | +7.1% |
 United Kingdom | €542.1m | 11% | -6.3% |
 India | €364.8m | 7.4% | +10.5% |
 Serbia | €311m | 6.3% | +35.8% |
 Morocco | €193m | 3.9% | +73.4% |
 United States | €189.6m | 3.8% | -14.7% |
 South Korea | €185.8m | 3.8% | -13.6% |
Same subheading in other tariffs
8708.99 Other parts and accessories: other
UK 2% – 4% Third-country duty 15 tariff lines · average 2.3% Türkiye 3% – 4.5% Third-country duty 22 tariff lines · average 3.8% USA Free – 2.5% General (MFN) 13 tariff lines · average 0.8% 
Canada Free – 6% Third-country duty 18 tariff lines · average 4.7% 
Mexico Free – 25% Third-country duty 13 tariff lines · average 4.6% 
Brazil Free – 18% Third-country duty 2 tariff lines · average 9% 
Argentina Free – 18% Third-country duty 17 tariff lines · average 16.9% 
Peru Free Third-country duty 12 tariff lines 
New Zealand Free – 10% Third-country duty 22 tariff lines · average 4.3% 
Japan Free Third-country duty 2 tariff lines 
Taiwan 2.5% – 25% Third-country duty 13 tariff lines · average 15.8% 
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 Free Third-country duty 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 8708.99
- 8708 99 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 99 93Of closed-die forged steel
- 8708 99 97Other parts and accessories: other, 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.
- N364782 U.S. CBP
The tariff classification of automotive snap rings from South Korea
- N364671 U.S. CBP
The tariff classification of pipe breather subassemblies from Mexico
- N364670 U.S. CBP
The tariff classification of pipe breather assemblies from Mexico
- N364037 U.S. CBP
The tariff classification of a park rod from Germany
- 600015826 HMRC
This product is a fuel tank connection kit used to allow an auxiliary fuel-powered device, such as a diesel parking heater, to draw fuel from a vehicle’s existing fuel tank. The vehicle fuel tank connection kit is used to supply fuel from a vehicle’s main tank to a separate auxiliary heater. It…
- 600015687 HMRC
A plastic fuel header tank designed for installation in motor vehicles. Manufactured from Polypropylene. Capacity 5 Litres.
- 600015291 HMRC
The product is an automotive rear console air vent designed for installation within the passenger compartment of a motor vehicle. It forms part of the vehicle’s air distribution system and is used to direct conditioned air to rear occupants. The air vent incorporates adjustable horizontal vanes…
- 600014554 HMRC
Aluminium ladders that are designed to be permanently affixed to the side of Land Rover Defenders. These ladders enable users to access the vehicle roof for loading and unloading. Once installed, they are typically left in place by end users and are not intended for removal or use outside the…
122 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.
8708 99 10 to 8708 99 97 · Other
These subheadings do not include:
(a) chassis of motor vehicles of headings 8702 to 8704, not fitted with an engine, but fitted with a cab (heading 8702, 8703 or 8704);
(b) headrests for motor car seats (heading 9401 or 9404).
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 | Other | 3.5% | — |
| 2025 | unchanged | 3.5% | — |
| 2024 | unchanged | 3.5% | — |
| 2023 | unchanged | 3.5% | — |
| 2022 | unchanged | 3.5% | — |
| 2021 | unchanged | 3.5% | — |
| 2020 | unchanged | 3.5% | — |
| 2019 | Other | 3.5% | — |
In the EU Combined Nomenclature, 8708 99 97 is one of 3 lines under subheading 8708.99, other parts and accessories: other.
The third-country duty is 3.5%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 3.5%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported other motor vehicle parts (HS 8708.99) worth €4.9bn (up 12% on the year before), at an average of €7.64 per kg; China supplied 28%, followed by Türkiye.
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%–25%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 2.5%–25%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 8708.99 worth US$42bn in 2024; the largest supplier from outside the EU was Türkiye, and the United Kingdom ranked 3rd with US$839m.
Questions and answers
What is the EU import duty for CN code 8708 99 97?
The third-country duty in the EU Combined Nomenclature is 3.5%; 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 99 97?
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.
Where does the EU import these goods from?
For subheading 8708.99 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$1bn), followed by China.
Typical products
- delta handlebar frame assembly, mobility scooter
- hand grip, mobility scooter
- rear chassis cover, mobility scooter
- tiller rear cover assembly, mobility scooter
- transaxle/motor/brake assembly, mobility scooter
Everyday names, not part of the legal text.