EU Combined Nomenclature · CN code · HS 8716.90

8716 90 10

8716 90 10: Trailers and semi-trailers: parts, chassis

Trailer and semi-trailer parts

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof:
  2. 8716 90 Parts:
  3. 8716 90 10 Chassis

What you pay

Importing into EU

Customs duty 1.7% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 7
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 8

  • 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 of fluorinated greenhouse gases
    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
  • 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)
    • 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
    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)
  • 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 19

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

Export measuresDestinationLegal actValidity
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 26 June 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: Iran (human rights) Iran Regulation 0264/12 9 February 2016
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: North Korea North Korea Regulation 2062/17 28 June 2018
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
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 31 January 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 24%
  • 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 · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—1.7%
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 8716.90

last 12 months€899.2m+7.4% · previous 12 months
Average import price€2.47 per kg
Preferential rate33%
Jan 2024: €58.2mFeb 2024: €61.9mMar 2024: €65.3mApr 2024: €69.6mMay 2024: €71.5mJun 2024: €67mJul 2024: €68.8mAug 2024: €67mSept 2024: €72.3mOct 2024: €77.8mNov 2024: €63.3mDec 2024: €47.5mJan 2025: €68.8mFeb 2025: €68.9mMar 2025: €75.1mApr 2025: €71.4mMay 2025: €75.3mJun 2025: €76.8mJul 2025: €78.7mAug 2025: €61.5mSept 2025: €75.3mOct 2025: €74.1mNov 2025: €67.1mDec 2025: €51.7mJan 2026: €71.6mFeb 2026: €87.9mMar 2026: €80.9mApr 2026: €84mMay 2026: €73.2mJun 2026: €80.5mJul 2026: €82.4mAug 2026: €70.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €458m 50.9% +6.5%
Türkiye €126.6m 14.1% +6.7%
United Kingdom €65.8m 7.3% +2.6%
Serbia €65.2m 7.3% -10.3%
India €64.1m 7.1% +3.3%
United States €33.1m 3.7% +184.1%
Bosnia & Herzegovina €18.2m 2% -2.5%
Ukraine €13.8m 1.5% +20.3%

Same subheading in other tariffs

8716.90 Trailers and semi-trailers: parts

EU lines: 8716.90

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.

  • N365567 U.S. CBP 6 October 2026 · 8716.90.50.60

    The tariff classification of shopping cart parts from Canada

  • N364860 U.S. CBP 22 September 2026 · 8716.90.50.60

    The tariff classification of trailer walls from Italy.

  • N362825 U.S. CBP 15 July 2026 · 8716.90.50.60

    The tariff classification of a load wheel assembly from China

  • N351496 U.S. CBP 15 August 2025 · 8716.90.50.60

    The tariff classification of landing gear parts for the front of a fifth wheel and commercial trailer from Canada

  • 600015591 HMRC 1 June 2026 – 31 May 2029 · 8716 90 90 98

    Trailer and Caravan brake drums. These are components to be used exclusively for towing Type 02 Braked Trailers (87 16 40) and Caravans (87 16 10). They are not designed for, or suitable for use on any other vehicle. The main material is cast steel. These are machined cast with the provision for a…

  • 600013354 HMRC 4 July 2025 – 3 July 2028 · 8716 90 90 98

    The Rear Triangular Trailer Reflector is fitted to the rear of any articulated road vehicle, for example semi-trailers and trailers or caravans. These reflectors can either be separate units or integrated into combination lamps. This Reflector is a standalone triangular shaped reflex reflector…

  • 600013346 HMRC 27 June 2025 – 26 June 2028 · 8716 90 30 00

    Galvanised steel crossbearers that are used to create the platform upon which the commercial vehicle body assembly rests. They are normally spaced 610mm apart to provide support and fixing points for the flooring to be installed above. The floor is mechanically fixed to the crossbearer. Also…

  • 600013216 HMRC 13 June 2025 – 12 June 2028 · 8716 90 90 98

    Trailer & Caravan Wheel Hub Service Kits are sets of components used exclusively in the maintenance and servicing of Unbraked trailer wheel hubs and braked trailer and caravan brake drums and wheel hubs. Individual parts can be used in other applications but the combination of contents in the…

35 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.

YearDescriptionThird-country dutySupplementary unit
2026 Chassis 1.7% —
2025 unchanged 1.7% —
2024 unchanged 1.7% —
2023 unchanged 1.7% —
2022 unchanged 1.7% —
2021 unchanged 1.7% —
2020 unchanged 1.7% —
2019 Chassis 1.7% —

CN code 8716 90 10 is a line of the EU Combined Nomenclature under HS subheading 8716.90 (trailers and semi-trailers: parts).

The third-country duty is 1.7%, 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 1.7%.

Imports of trailer and semi-trailer parts (HS 8716.90) into the EU came to €899.2m between September 2025 and August 2026 (up 7% on the year before); China supplied 51%, followed by Türkiye.

For the same subheading, the UK duty is free, the Türkiye duty is 1.7%, the US duty is 0%–5.7%, the Canada duty is 0%–6.5%, the Mexico duty is 5%–25%, the Brazil duty is 16%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 1.7%–15% and the Nigeria duty is 5%–10%.

EU member states imported goods of subheading 8716.90 worth US$5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$64m.

Questions and answers

What is the EU import duty for CN code 8716 90 10?

The third-country duty in the EU Combined Nomenclature is 1.7%; 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 8716 90 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 8716.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$434m), followed by Türkiye.

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Typical products

Everyday names, not part of the legal text.