GCC Common Customs Tariff · HS code · HS 8708.94

8708.94.20.00.00

8708.94.20.00.00: Steering wheels, steering columns and steering boxes parts for motor vehicles of headings 87.01 to 87.05.

Steering wheels, columns and boxes

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty 5% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

8708.94 Steering wheels, steering columns and steering boxes; parts thereof

UK 2% – 4% Third-country duty 12 tariff lines · average 2.4% EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% Türkiye 3% – 4.5% Third-country duty 8 tariff lines · average 4.1% USA Free – 2.5% General (MFN) 6 tariff lines · average 0.8% Canada Free – 6% General (MFN) 4 tariff lines · average 3% Mexico Free General (MFN) 9 tariff lines Brazil 12.6% – 18% General (MFN) 7 tariff lines · average 15.7% Argentina 12.6% – 18% General (MFN) 18 tariff lines · average 17.1% Peru Free General (MFN) 1 tariff line New Zealand Free – 5% General (MFN) 3 tariff lines · average 3.3% Japan Free General (MFN) 1 tariff line Taiwan 4% – 7.5% General (MFN) 3 tariff lines · average 6.3% Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia Free – 4.5% General (MFN) 4 tariff lines · average 1.4% Nigeria 10% General (MFN) 1 tariff line

GCC lines: 8708.94

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.

  • N360321 U.S. CBP 23 April 2026 · 8708.94.75.50

    The tariff classification and country of origin of a tie rod assembly

  • N352712 U.S. CBP 12 September 2025 · 8708.94.75.50

    The tariff classification and country of origin of ball joints and pitman arms

  • N352155 U.S. CBP 28 August 2025 · 8708.94.75.50

    The tariff classification and country of origin of inner and outer tie rods

  • N349262 U.S. CBP 12 June 2025 · 8708.94.75.50

    The tariff classification of steering coupler from South Korea

13 rulings in total for this code

Legal notes

Subheading note

1. Subheading 870822 covers:

  1. (a) front windscreens (windshields), rear windows and other windows, framed; and

  2. (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.

Chapter notes: Chapter 87 →

In the GCC Common Customs Tariff, 8708.94.20.00.00 is one of 6 lines under subheading 8708.94, steering wheels, steering columns and steering boxes; parts thereof.

The customs duty is 5%, and quantities are declared in Pieces/Units.

For the same subheading, the UK duty is 2%–4%, the EU duty is 3%–4.5%, the Türkiye duty is 3%–4.5%, the US duty is 0%–2.5%, the Canada duty is 0%–6%, the Mexico duty is free, the Brazil duty is 12.6%–18%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 4%–7.5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–4.5% and the Nigeria duty is 10%.

The GCC states imported goods of subheading 8708.94 worth US$185m in 2024; the largest supplier was China.

Questions and answers

What is the GCC import duty for HS code 8708.94.20.00.00?

The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does the GCC import these goods from?

For subheading 8708.94 as a whole, the largest supplier in 2024 was China (US$101m), followed by Japan.

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Typical products

Everyday names, not part of the legal text.