Subheading · Chapter 87 · Heading 8708

8708.21

8708.21: Other parts and accessories of bodies (including cabs): safety seat belts

Safety seat belts

Official description Safety seat belts

8708.21 is the HS subheading for safety seat belts, under heading 8708 in chapter 87.

What you pay

Importing into UK

Customs duty 4% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8708 21 00 00 Safety seat belts p/st
  2. 8708 21 10 00 For the industrial assembly of: vehicles of heading 8703; vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; vehicles of heading 8705 p/st
  3. 8708 21 90 00 Other 4%p/st

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use 2%
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Iraq, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence " controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, Russia
    Legal act
    S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£50.6m-11.8% · previous 12 months
Average import price£13.12 per kg
Jan 2024: £5.8mFeb 2024: £6.1mMar 2024: £4.5mApr 2024: £5.3mMay 2024: £4.3mJun 2024: £5.3mJul 2024: £4.9mAug 2024: £4.1mSept 2024: £4.5mOct 2024: £5.3mNov 2024: £5.2mDec 2024: £4.6mJan 2025: £4.1mFeb 2025: £5.2mMar 2025: £5.2mApr 2025: £4.6mMay 2025: £4.6mJun 2025: £4.9mJul 2025: £5.7mAug 2025: £3.4mSept 2025: £2.8mOct 2025: £4.2mNov 2025: £4.3mDec 2025: £4.7mJan 2026: £3.9mFeb 2026: £4.4mMar 2026: £4.6mApr 2026: £5.1mMay 2026: £4.2mJun 2026: £4.9mJul 2026: £4.7mAug 2026: £2.8m 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
Hungary £15.3m 30.1% -12.1%
Romania £10.9m 21.6% -16.1%
Poland £7.6m 15.1% -5.8%
Czechia £4.5m 8.9% -17.2%
Netherlands £2.9m 5.8% -38.8%
China £1.8m 3.6% -4.9%
Germany £1.5m 3% -2.7%
Türkiye £1.2m 2.4% +14.3%

Same subheading in other tariffs

World trade in 2024

8708.21 · US$4bn

Trade value (US$) no reported trade < US$50kUS$50k+US$4m+US$46m+> US$370m

Exports: 130
  1. Mexico: US$599m
  2. Poland: US$465m
  3. Romania: US$464m
  4. Hungary: US$370m
  5. Thailand: US$248m
  6. Germany: US$242m
  7. Czechia: US$240m
  8. China: US$197m
  9. Türkiye: US$127m
  10. South Korea: US$95m
  11. United States: US$93m
  12. India: US$50m
  13. Slovenia: US$46m
  14. Brazil: US$43m
  15. Vietnam: US$28m
  16. Japan: US$28m
  17. United Kingdom: US$23m
  18. Estonia: US$23m
  19. Portugal: US$22m
  20. Italy: US$22m
  21. France: US$22m
  22. Taiwan: US$13m
  23. Belgium: US$12m
  24. Lithuania: US$8m
  25. Spain: US$8m
  26. Netherlands: US$8m
  27. Bulgaria: US$6m
  28. Sweden: US$6m
  29. Indonesia: US$5m
  30. Canada: US$5m
  31. Slovakia: US$4m
  32. Australia: US$3m
  33. Tunisia: US$3m
  34. Austria: US$2m
  35. Malaysia: US$2m
  36. United Arab Emirates: US$1m
  37. Finland: US$1m
  38. Sri Lanka: US$966k
  39. Singapore: US$905k
  40. Greece: US$850k
  41. South Africa: US$783k
  42. Hong Kong SAR China: US$711k
  43. Denmark: US$542k
  44. Colombia: US$523k
  45. Uzbekistan: US$387k
  46. Switzerland: US$301k
  47. Ireland: US$295k
  48. Bahrain: US$259k
  49. New Zealand: US$177k
  50. Cambodia: US$173k
  51. Norway: US$161k
  52. Morocco: US$126k
  53. Iran: US$120k
  54. Croatia: US$119k
  55. Kuwait: US$119k
  56. Serbia: US$104k
  57. Latvia: US$95k
  58. Peru: US$79k
  59. Chile: US$63k
  60. Kazakhstan: US$55k

Top exporters

RankCountryValueShare
1 Mexico US$599m 16.9%
2 Poland US$465m 13.1%
3 Romania US$464m 13.1%
4 Hungary US$370m 10.4%
5 Thailand US$248m 7%
6 Germany US$242m 6.8%
7 Czechia US$240m 6.8%
8 China US$197m 5.6%
9 Türkiye US$127m 3.6%
10 South Korea US$95m 2.7%

Top importers

RankCountryValueShare
1 United States US$665m 18.8%
2 Germany US$599m 16.9%
3 Spain US$380m 10.7%
4 Japan US$237m 6.7%
5 Czechia US$155m 4.4%
6 Canada US$114m 3.2%
7 Slovakia US$112m 3.2%
8 Mexico US$107m 3%
9 China US$100m 2.8%
10 France US$92m 2.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 27number of duty-free countries (MFN)
  • 50%highest: Kiribati, Maldives, Pakistan

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 30% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 1.7% 0% – 5% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 3.3% 0% – 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 30% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 30% 2023
Benin 10% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 0% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 6% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 27% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 30% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 1% 2022
Equatorial Guinea 20% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 3.8% 3% – 4.5% 2023
Fiji 10% 5% – 15% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 30% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 30% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 10% 2023
Iran 21% 15% – 26% 2020 · HS 2017
Israel 2% 2022 · HS 2017
Jamaica 30% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 1.7% 0% – 5% 2023
Kenya 0% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 20% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 30% 2023
Maldives 43% 35% – 50% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 7.5% 5% – 10% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 8% 1% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 35% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 2% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 30% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 30% 2023
Sudan 25% 2021 · HS 2017
Suriname 25% 2023 · HS 2007
Switzerland 4.5%* 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 0% 2023
Thailand 10% 2023
Togo 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 30% 2023 · HS 2012
Türkiye 11% 10% – 12% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 0% 2023
Ukraine 1.8% 0% – 6% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 0% – 4% 2023
United States 2.5% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
78432 Other parts & accessories of bodies (including cabs), of the motor vehicles of groups 722, 781, 782 & 783
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
49231 Parts and accessories for the goods of subclass 49210
ISIC Rev. 4 activity
2930 Manufacture of parts and accessories for motor vehicles

Earlier HS editions

HSCode
20178708.21changed
20128708.21changed
20078708.21changed
20028708.21changed
19968708.21changed
19928708.21changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1846 of 23 July 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R1846 · Source: eur-lex.europa.eu

  2. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/1848 of 23 July 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R1848 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 8708.21 into 2 tariff lines; the duty is 4%.

In the EU Combined Nomenclature, subheading 8708.21 covers 2 tariff lines and the duty is between 3% and 4.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 4%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of safety seat belts into the UK came to £50.6m between September 2025 and August 2026 (down 12% on the year before); Hungary supplied 30%, followed by Romania.

In 2024, countries exported safety seat belts worth US$4bn (+9.1% year on year).

The largest exporter was Mexico (US$599m), followed by Poland.

Products classified here

Questions and answers

What is the HS code for other parts and accessories of bodies (including cabs): safety seat belts?

Other parts and accessories of bodies (including cabs): safety seat belts fall under HS subheading 8708.21, part of heading 8708, in section XVII of the Harmonized System.

What is the import duty on other parts and accessories of bodies in the UK?

Under the UK Global Tariff, imports under 8708.21 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other parts and accessories of bodies in the EU?

Under the EU Combined Nomenclature, imports under 8708.21 from countries without a preferential agreement are charged at 3% to 4.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other parts and accessories of bodies?

Mexico, with US$599m in 2024 (16.9% of world exports).

Which countries can export safety seat belts to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on safety seat belts?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import safety seat belts from?

In the 12 months to August 2026, the largest suppliers were Hungary (30%), Romania (22%) and Poland (15%), out of total imports of £50.6m.

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Typical products

Everyday names, not part of the legal text.