EU Combined Nomenclature · CN code · HS 8714.10

8714 10 10: Brakes and parts thereof

Motorcycle parts and accessories

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

8714 Parts and accessories of vehicles of headings 8711 to 8713:
8714 10 Of motorcycles (including mopeds):
8714 10 10 Brakes and parts thereof

Country of origin Valid on

What you pay

Importing into EU

Customs duty 3.7% standard rate depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 4

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 3

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
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
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 4

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 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
Ukraine

Legal act
Regulation 0692/14
Documents
- 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
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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 7

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 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 control on cultural goods	All third countries	Regulation 0116/09	2 March 2009

TARIC data as of 23 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 13% reduced rate
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 · 23 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	3.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, 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 more Antigua & 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 more Antarctica, 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 more Congo - 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 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
Mercosur	Argentina, Brazil, Paraguay, Uruguay	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

EU: imports by month · HS 8714.10

last 12 months€1.3bn+4.9% · previous 12 months

Average import price€18.82 per kg

Preferential rate14%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€411m	32.2%	+12.9%
Japan	€204.3m	16%	+7.4%
Thailand	€137.4m	10.8%	+2.7%
Taiwan	€130.9m	10.2%	-3.6%
Vietnam	€83.1m	6.5%	-5.3%
United States	€73.2m	5.7%	+29.2%
India	€67.6m	5.3%	-5.3%
United Kingdom	€58.7m	4.6%	+0.1%

Same subheading in other tariffs

8714.10 Of motorcycles (including mopeds)

UK 2% Third-country duty 7 tariff lines

Türkiye 3.7% Third-country duty 7 tariff lines

USA Free General (MFN) 1 tariff line

EU lines: 8714.10

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.

N364413 U.S. CBP 21 August 2026 · 8714.10.00.50

The tariff classification of auxiliary motorcycle footpeg kits from Norway
N358154 U.S. CBP 3 February 2026 · 8714.10.00.50

The tariff classification of a motorcycle part from Japan
N355287 U.S. CBP 10 December 2025 · 8714.10.00.50

The tariff classification and country of origin of adjustable levers for motorcycles
N354391 U.S. CBP 7 October 2025 · 8714.10.00.50

The tariff classification of minibike frame from Canada
600010372 HMRC 25 April 2024 – 24 April 2027 · 8714 10 30 00

Hand assembled, wire spoked motorcycle wheels consisting of stainless steel spokes and an aluminium rim, onto an aluminium hub. The wheels are sold as a replacement or upgrade for the original wheels. They are packaged individually in cardboard boxes with polystyrene inserts for added protection.
600010373 HMRC 25 April 2024 – 24 April 2027 · 8714 10 30 00

Spokes and nipples are used in the assembly of wire spoked Motorcycle wheels for both road and off road use. Spokes are made of stainless steel and the nipples can be plated brass, plated steel or aluminium Spokes are made from wire that is straightened, cut to length, bent and then threaded -…
600010284 HMRC 15 April 2024 – 14 April 2027 · 8714 10 50 00

The product is a clutch slave cylinder made from 6000 series Aluminium Rod or Billet and forms a part of the motorcycle clutch system. The products are packaged in bespoke boxes or blister packs.

25 rulings in total for this code

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.

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	Brakes and parts thereof	3.7%	—
2025	unchanged	3.7%	—
2024	unchanged	3.7%	—
2023	unchanged	3.7%	—
2022	unchanged	3.7%	—
2021	unchanged	3.7%	—
2020	unchanged	3.7%	—
2019	Brakes and parts thereof	3.7%	—

CN code 8714 10 10 is a line of the EU Combined Nomenclature under HS subheading 8714.10 (of motorcycles (including mopeds)).

The third-country duty is 3.7%, and quantities are declared in —.

152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 3.7%.

Imports of motorcycle parts and accessories (HS 8714.10) into the EU came to €1.3bn between September 2025 and August 2026 (up 5% on the year before); China supplied 32%, followed by Japan.

For the same subheading, the UK duty is 2%, the Türkiye duty is 3.7% and the US duty is free.

EU member states imported goods of subheading 8714.10 worth US$3.1bn in 2024; the largest supplier from outside the EU was China.

Questions and answers

What is the EU import duty for CN code 8714 10 10?

The third-country duty in the EU Combined Nomenclature is 3.7%; 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 8714 10 10?

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 8714.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$381.4m), followed by Japan.

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Typical products

Everyday names, not part of the legal text.