EU Combined Nomenclature · CN code · HS 8714.96
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 24 October 2026
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 · 24 October 2026
| 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 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+ (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–Kenya agreement | Kenya | 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–Syria agreement | Syria | 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 |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 1.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 3.7% |
| Country | Value | Share | Change |
|---|---|---|---|
 Taiwan | €120.8m | 40.8% | +6.5% |
 China | €67.3m | 22.7% | +13.8% |
 Japan | €49.9m | 16.9% | -13.8% |
 Malaysia | €46.4m | 15.7% | -4.7% |
 Philippines | €2.3m | 0.8% | +13.7% |
 United States | €1.8m | 0.6% | +85.2% |
 Indonesia | €1.6m | 0.6% | -15.8% |
 India | €1.4m | 0.5% | -21.3% |
8714.96 Pedals and crank-gear, and parts thereof
UK 4% Third-country duty 5 tariff lines 
Türkiye 4.7% Third-country duty 3 tariff lines USA Free – 10% General (MFN) 3 tariff lines · average 6% 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil Free – 14.4% Third-country duty 4 tariff lines · average 10.8% 
Argentina Free – 16% Third-country duty 4 tariff lines · average 12% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 6 tariff lines · average 3.3% Japan Free Third-country duty 1 tariff line Taiwan 5% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 5% Third-country duty 3 tariff lines 
Nigeria 5% – 10% Third-country duty 2 tariff lines · average 7.5% 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 parts from Spain
The tariff classification and 301 determination of Bicycle Cranksets assembled in Taiwan from Taiwanese and Chinese components
Internal Advice Request concerning the tariff classification of Bicycle “Spider” Crankset Part; Harmonized Tariff Schedule of the United States subheading 8714.96.50
Application for Further Review Protest No. 4196-14-100962; Tariff classification of Bicycle “Spider” Crankset Part; Harmonized Tariff Schedule of the United States subheading 8714.96.50
5 rulings in total for this code
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.
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
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
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% | — |
CN code 8714 96 90 is a line of the EU Combined Nomenclature under HS subheading 8714.96 (pedals and crank-gear, and parts thereof).
The third-country duty is 4.7%, and quantities are declared in —.
140 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 4.7%.
Imports of goods of subheading 8714.96 into the EU came to €296.1m between September 2025 and August 2026 (up 2% on the year before); Taiwan supplied 41%, followed by China.
For the same subheading, the UK duty is 4%, the Türkiye duty is 4.7%, the US duty is 0%–10%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–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 8714.96 worth US$430m in 2024; the largest supplier from outside the EU was Taiwan.
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.
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.
For subheading 8714.96 as a whole, the largest supplier from outside the EU in 2024 was Taiwan (US$99m), followed by China.
Everyday names, not part of the legal text.