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
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
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 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%
Cyprus5% reduced rate
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece13% reduced rate
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)
—
4.7%
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 bicycle frames from China
600012579HMRC18 March 2025 – 17 March 2028 · 8714 91 10 35
Aluminium bicycle frame. Made from welded aluminium tubing and are used for BMX cycling. Come Individually packaged in cardboard boxes. Frames come already painted.
600011842HMRC2 January 2025 – 1 January 2028 · 8714 91 10 29
A steel bicycle frame with a seat post, saddle, rear wheel with tyre, chain and crank gear fitted (but no left hand crank) and a front fork. Either painted or an oil slick finish. The frames originate in or consigned from China, in quantities below 300 units per month. The frame allows the bicycle…
600010403HMRC6 June 2024 – 5 June 2027 · 8714 91 10 21
The product is 63 bicycle frames of different styles and sizes. The material is carbon fibre, these are also lacquered. The frame has a seat post and handlebars post, seat and handlebars are purchased separately of the style and use that you want. These are made in China in quantities below 300…
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.
8714 91 10 to 8714 99 90 · Other
These subheadings include parts and accessories intended for the manufacture, equipping or repair of:
1. side-cars for motorcycles and bicycles;
2. cycles fitted with an auxiliary motor, i.e., cycles which may be propelled by means of pedals and which are fitted with an auxiliary motor (having a cylinder capacity not exceeding 50 cm3);
3. other cycles (including delivery tricycles) not fitted with a motor.
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.
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
Parts
4.7%
—
2025
unchanged
4.7%
—
2024
unchanged
4.7%
—
2023
unchanged
4.7%
—
2022
unchanged
4.7%
—
2021
unchanged
4.7%
—
2020
unchanged
4.7%
—
2019
Parts
4.7%
—
In the EU Combined Nomenclature, 8714 91 90 is one of 3 lines under subheading 8714.91, frames and forks, and parts thereof.
The third-country duty is 4.7%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 4.7%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported bicycle frames and forks (HS 8714.91) worth €1.4bn (down 6% on the year before), at an average of €28.95 per kg; China supplied 62%, followed by Taiwan.
For the same subheading, the UK duty is 4%, the Türkiye duty is 4.7%, the US duty is 0%–6%, the Canada duty is 0%–5%, the Mexico duty is 35%, the Brazil duty is 14.4%, the Argentina duty is 0%–16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, 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 5%–10%.
EU member states imported goods of subheading 8714.91 worth US$2bn in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 8714 91 90?
The third-country duty in the EU Combined Nomenclature is 4.7%; 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 91 90?
152 countries have a preferential rate on this line, 140 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 8714.91 as a whole, the largest supplier from outside the EU in 2024 was China (US$896m), followed by Taiwan.
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