8708.40: Gear boxes and parts thereof

1. 8708 40 00 00 Gear boxes and parts thereof
2. 8708 40 20 00 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; 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
3. 8708 40 20 20 Automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of chapter 87
4. 8708 40 20 25 Transmission assembly consisting of: -double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg, for use in the manufacture of motor vehicles of subheading 8703 22 and 8703 23
5. 8708 40 20 70 Manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 nm or less, for use in the manufacture of motor vehicles of heading 8703 Free
6. 8708 40 20 80 Transmission gearbox without torque converter, with: - dual clutch, - 7 or more forward gears, - 1 reverse gear, - a maximum torque of 450nm, - whether or not with electric motor integrated, - a height of 350mm or more but not more than 600mm, - a width 350mm or more but not more than 600mm, and - a weight of 70kg or more but not more than 110kg, for use in the manufacture of motor vehicles of heading 8703 Free
7. 8708 40 20 90 Other
8. Other
9. 8708 40 50 00 Gear boxes 4%
10. 8708 40 50 10 Automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of chapter 87 4%
11. 8708 40 50 25 Transmission assembly housing 3 other shafts inside it and offering a rotating switch for shift position, consisting of: -cast aluminium body, -differential gear, -2 electrical motors and gears, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, for use in the manufacture of motor vehicles of subheadings 8703 40 and 8703 60 4%
12. 8708 40 50 60 Manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 nm or less, for use in the manufacture of motor vehicles of heading 8703 4%
13. 8708 40 50 70 Automatic transmission equipped with double clutch system with: -at least 8 gears, -an engine torque of 800 nm or more, -an electronic differential, -a p-lock safety system, and -a tcu transmission control unit, for use in the manufacture of motor vehicles of heading 8703 4%
14. 8708 40 50 90 Other 4%
15. Parts
16. 8708 40 91 00 Of closed-die forged steel 4%
17. 8708 40 99 00 Other 2%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£1.2bn-8.7% · previous 12 months

Average import price£16.23 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Germany	£637m	51.9%	-11.2%
Japan	£141.9m	11.6%	-10.7%
Poland	£77.1m	6.3%	-13.1%
Italy	£76.8m	6.3%	+20.5%
United States	£75.4m	6.1%	-18.9%
Spain	£59.4m	4.8%	+8.6%
Romania	£35.2m	2.9%	+5%
France	£26.4m	2.1%	-38.5%

Same subheading in other tariffs

EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% Türkiye 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% USA Free – 2.5% General (MFN) 7 tariff lines · average 1.1% Canada Free – 6% Third-country duty 4 tariff lines · average 3% Mexico Free – 35% Third-country duty 9 tariff lines · average 9.4% Brazil Free – 18% Third-country duty 4 tariff lines · average 12.2% Argentina Free – 18% Third-country duty 10 tariff lines · average 15.7% Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 4 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 3 tariff lines GCC 5% Third-country duty 9 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines North Macedonia Free – 10% Third-country duty 5 tariff lines · average 3.7% Nigeria 10% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Germany	US$17bn	23.9%
2	Japan	US$12bn	17%
3	United States	US$8bn	11.3%
4	Mexico	US$5bn	7.5%
5	China	US$4bn	5.8%
6	South Korea	US$3bn	4.6%
7	Romania	US$2bn	3.2%
8	France	US$2bn	2.9%
9	Italy	US$2bn	2.5%
10	Spain	US$2bn	2.2%

Top importers

Rank	Country	Value	Share
1	United States	US$12bn	18%
2	China	US$8bn	11.1%
3	Mexico	US$6bn	9.1%
4	Germany	US$5bn	7.8%
5	Brazil	US$3bn	3.7%
6	Spain	US$2bn	3.3%
7	Canada	US$2bn	3.2%
8	Romania	US$2bn	3.1%
9	France	US$2bn	3%
10	Türkiye	US$2bn	2.9%

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
• 17number of duty-free countries (MFN)
• 50%highest: Kiribati, Maldives, Bermuda

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	5%		2018 · HS 2012
Albania	2%		2023
Algeria	10%	0% – 15%	2023
Angola	10%	0% – 20%	2023 · HS 2017
Anguilla	10%		2021 · HS 2017
Antigua & Barbuda	18%	5% – 30%	2021 · HS 2007
Argentina	13%	0% – 18%	2023 · HS 2017
Armenia	1.9%	0% – 5%	2023
Aruba	17%	12% – 22%	2021 · HS 2012
Australia	3.6%	0% – 5%	2023
Azerbaijan	4%	0% – 5%	2023 · HS 2017
Bahamas	0%		2022
Bahrain	5%		2023
Bangladesh	10%		2023 · HS 2017
Barbados	18%	5% – 30%	2022 · HS 2017
Belarus	5%		2021 · HS 2017
Belize	15%	0% – 30%	2023
Benin	10%		2023
Bermuda	35%		2023
Bhutan	10%		2022
Bolivia	5%		2023 · HS 2017
Bosnia & Herzegovina	3.3%	0% – 5%	2022
Botswana	10%	0% – 20%	2023
Brazil	13%	0% – 18%	2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	10%		2023
Burundi	10%		2023
Cambodia	15%		2023 · HS 2017
Cameroon	20%		2023
Canada	3%	0% – 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	2.5%	0% – 5%	2023 · HS 2017
Comoros	5%		2021 · HS 2017
Congo - Brazzaville	20%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	7.5%	0% – 9%	2023
Côte d’Ivoire	10%		2023 · HS 2017
Cuba	5%		2023 · HS 2017
Dominica	18%	5% – 30%	2023 · HS 2017
Dominican Republic	8%		2023
Ecuador	0%		2023 · HS 2017
Egypt	2%		2019 · HS 2017
El Salvador	1%		2022
Equatorial Guinea	20%		2023
Eswatini	10%	0% – 20%	2023
Ethiopia	30%		2021 · HS 2017
European Union (27 countries)	3.9%	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	18%	5% – 30%	2023 · HS 2012
Guatemala	10%		2023
Guinea	10%		2023
Guinea-Bissau	10%		2023
Guyana	18%	5% – 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	10%	5% – 20%	2020 · HS 2017
Israel	3%	0% – 6%	2022 · HS 2017
Jamaica	15%	0% – 30%	2023
Japan	0%		2023
Jordan	2.5%	0% – 5%	2023
Kazakhstan	1.9%	0% – 5%	2023
Kenya	10%		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	10%	0% – 20%	2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	2.8%*	1.1% – 5.5%	2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	10%		2023
Malawi	25%		2021 · HS 2017
Malaysia	18%	0% – 25%	2023
Maldives	43%	35% – 50%	2023
Mali	10%		2023
Mauritania	10%		2023 · HS 2017
Mauritius	0%		2023
Mexico	0.6%	0% – 5%	2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	5%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	10%	0% – 20%	2023 · HS 2017
Morocco	2.5%		2023
Mozambique	7.5%		2023
Myanmar (Burma)	4.5%	3% – 5%	2023 · HS 2017
Namibia	10%	0% – 20%	2023
Nauru	10%		2021 · HS 2017
Nepal	20%		2023
New Zealand	0%		2023
Nicaragua	5%		2023
Niger	10%		2023
Nigeria	10%		2023
North Macedonia	2.8%	0% – 10%	2023
Norway	0%		2023
Oman	5%		2023
Pakistan	35%		2023
Palau	3%		2023 · HS 2012
Palestinian Territories	3%	0% – 6%	2017 · HS 2017
Panama	2.5%	0% – 5%	2023
Papua New Guinea	0%		2023
Paraguay	5%	0% – 10%	2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	7.5%	3% – 10%	2023
Qatar	5%		2023
Russia	5%		2021 · HS 2017
Rwanda	10%		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	15%		2023 · HS 2017
South Africa	10%	0% – 20%	2023
South Korea	8%		2023
Sri Lanka	20%		2023
St Kitts & Nevis	15%	5% – 25%	2023
St Lucia	15%	0% – 30%	2023 · HS 2012
St Pierre & Miquelon	5%		2021 · HS 2017
St Vincent & the Grenadines	18%	5% – 30%	2023
Sudan	25%		2021 · HS 2017
Suriname	15%	5% – 25%	2023 · HS 2007
Switzerland	2.8%*	1.1% – 5.4%	2023
Syria	7.5%	5% – 10%	2020 · HS 2012
Tajikistan	8%		2021 · HS 2012
Tanzania	10%		2023
Thailand	10%		2023
Togo	10%		2023
Tonga	10%	0% – 20%	2023 · HS 2017
Trinidad & Tobago	15%	0% – 30%	2023 · HS 2012
Türkiye	6.4%	3% – 15%	2023
Tuvalu	19%		2017 · HS 2017
Uganda	10%		2023
Ukraine	2.4%	0% – 10%	2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	2.2%	0% – 4%	2023
United States	1.1%	0% – 2.5%	2023
Uruguay	9.5%	0% – 18%	2023 · HS 2017
Uzbekistan	5%		2021 · HS 2017
Vanuatu	20%		2023
Venezuela	13%	0% – 18%	2023 · HS 2017
Vietnam	13%	10% – 20%	2023
Wallis & Futuna	6%		2021 · HS 2012
Yemen	5%		2017 · HS 2017
Zambia	15%		2023
Zimbabwe	0.1%	0.1% – 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

78434 Gearboxes & parts thereof of the motor vehicles of groups 722, 781, 782 & 783

End use (BEC Rev. 5)

Intermediate goods · BEC 511220

CPC 2.1 product

49129 Other parts and accessories n.e.c. of motor vehicles (including brakes, gear boxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, clutches, steering wheels, steering columns, steering boxes, and parts thereof)

ISIC Rev. 4 activity

2930 Manufacture of parts and accessories for motor vehicles

Earlier HS editions

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 4

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. Sanctions 23 July 2026 · Applies from: 1 August 2026

   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. Sanctions 23 July 2026 · Applies from: 14 July 2026

   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 →

Products classified here

• gearboxes for motor vehicles
• transmission, motor vehicles

Questions and answers

Typical products

• gearboxes for motor vehicles
• transmission, motor vehicles

Everyday names, not part of the legal text.