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$3.5bn

Trade value (US$) no reported trade < US$49.8kUS$49.8k+US$3.8m+US$46.1m+> US$369.6m

Exports: 130
  1. Mexico: US$599.5m
  2. Poland: US$465.3m
  3. Romania: US$463.7m
  4. Hungary: US$369.6m
  5. Thailand: US$248.4m
  6. Germany: US$242m
  7. Czechia: US$240.4m
  8. China: US$197.2m
  9. Türkiye: US$127.3m
  10. South Korea: US$95.3m
  11. United States: US$93.2m
  12. India: US$49.8m
  13. Slovenia: US$46.1m
  14. Brazil: US$42.6m
  15. Vietnam: US$28m
  16. Japan: US$28m
  17. United Kingdom: US$23m
  18. Estonia: US$22.5m
  19. Portugal: US$22.2m
  20. Italy: US$22m
  21. France: US$21.6m
  22. Taiwan: US$12.7m
  23. Belgium: US$12.2m
  24. Lithuania: US$8.3m
  25. Spain: US$7.7m
  26. Netherlands: US$7.6m
  27. Bulgaria: US$5.6m
  28. Sweden: US$5.6m
  29. Indonesia: US$5.2m
  30. Canada: US$5.1m
  31. Slovakia: US$3.8m
  32. Australia: US$3.1m
  33. Tunisia: US$2.7m
  34. Austria: US$2.2m
  35. Malaysia: US$1.8m
  36. United Arab Emirates: US$1.4m
  37. Finland: US$1.3m
  38. Sri Lanka: US$965.6k
  39. Singapore: US$905.3k
  40. Greece: US$850k
  41. South Africa: US$783.3k
  42. Hong Kong SAR China: US$711.2k
  43. Denmark: US$542k
  44. Colombia: US$522.6k
  45. Uzbekistan: US$386.8k
  46. Switzerland: US$301.2k
  47. Ireland: US$295.2k
  48. Bahrain: US$259.3k
  49. New Zealand: US$176.8k
  50. Cambodia: US$172.8k
  51. Norway: US$160.7k
  52. Morocco: US$126k
  53. Iran: US$120.2k
  54. Croatia: US$119.3k
  55. Kuwait: US$119.1k
  56. Serbia: US$103.5k
  57. Latvia: US$95.2k
  58. Peru: US$78.6k
  59. Chile: US$63.1k
  60. Kazakhstan: US$55k

Top exporters

RankCountryValueShare
1 Mexico US$599.5m 16.9%
2 Poland US$465.3m 13.1%
3 Romania US$463.7m 13.1%
4 Hungary US$369.6m 10.4%
5 Thailand US$248.4m 7%
6 Germany US$242m 6.8%
7 Czechia US$240.4m 6.8%
8 China US$197.2m 5.6%
9 Türkiye US$127.3m 3.6%
10 South Korea US$95.3m 2.7%

Top importers

RankCountryValueShare
1 United States US$664.8m 18.8%
2 Germany US$599.4m 16.9%
3 Spain US$379.9m 10.7%
4 Japan US$237.5m 6.7%
5 Czechia US$155.2m 4.4%
6 Canada US$113.8m 3.2%
7 Slovakia US$112.1m 3.2%
8 Mexico US$107.5m 3%
9 China US$99.6m 2.8%
10 France US$91.8m 2.6%

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$3.5bn (+9.1% year on year).

The largest exporter was Mexico (US$599.5m), 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$599.5m 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.