Subheading · Section XVII

8708.40: Gear boxes and parts thereof

8708.40
  • 0%–4%UK
  • 3%–4.5%EU
  • 70%Türkiye
  • 0%–2.5%USA
  • US$69.4bnWorld trade in 2024

8708.40 is a six-digit subheading of heading 8708, parts and accessories of the motor vehicles of headings 8701 to 8705, chapter 87.

In the UK Global Tariff, subheading 8708.40 covers 12 tariff lines and the duty is between 0% and 4%. 2 of them are duty-free.

The EU Combined Nomenclature divides subheading 8708.40 into 4 tariff lines; the duty is between 3% and 4.5% (average 3.9%).

In the Turkish Customs Tariff Schedule, subheading 8708.40 covers 4 tariff lines and the statutory rate is 70%.

The Harmonized Tariff Schedule of the United States divides subheading 8708.40 into 7 tariff lines; the duty is between 0% and 2.5% (average 1.1%). 4 of them are duty-free.

World trade in these goods reached US$69.4bn in 2024, down 3.2% on 2023.

Germany was the largest exporter with 23.9% of the total, ahead of Japan.

The United States imported the most (US$12.5bn).

The United Kingdom ranked 20th among 186 exporters with US$523.8m; its largest buyer was China.

The United Kingdom imported US$1.7bn, most of it from Germany.

Duty rates compared

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 8708 40 00 00 Gear boxes and parts thereof
  2. 8708 40 20 00 For the industrial assembly of:<br>pedestrian-controlled tractors of subheading 8701 10;<br>vehicles of heading 8703;<br>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 cm<sup>3</sup> or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm<sup>3</sup>;<br>vehicles of heading 8705
  3. 8708 40 20 20 Automatic hydrodynamic gearbox<br>- with a hydraulic torque converter,<br>- without transfer box and cardan shaft,<br>- whether or not with front differential,<br>for use in the manufacture of motor vehicles of chapter 87<br>
  4. 8708 40 20 25 Transmission assembly consisting of:<br>-double pinion type planetary gear shifting mechanism,<br>-sport sequential shiftmatic system with a speed of 7 or more but not more than 10,<br>-a width of 280 mm or more but no more than 470 mm,<br>-a height of 350 mm or more but no more than 595 mm,<br>-a length of 410 mm or more but no more than 690 mm,<br>-a weight of 70 kg or more but no more than 110 kg,<br>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:<br>- maximum dimensions of 550 x 500 x 600mm<br>-five or six gears,<br>-a differential gear,<br>-an engine torque of 400 nm or less,<br>for use in the manufacture of motor vehicles of heading 8703 Free
  6. 8708 40 20 80 Transmission gearbox without torque converter, with:<br>- dual clutch,<br>- 7 or more forward gears,<br>- 1 reverse gear,<br>- a maximum torque of 450nm,<br>- whether or not with electric motor integrated,<br>- a height of 350mm or more but not more than 600mm,<br>- a width 350mm or more but not more than 600mm, and<br>- a weight of 70kg or more but not more than 110kg,<br>for use in the manufacture of motor vehicles of heading 8703<br> 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<br>- with a hydraulic torque converter,<br>- without transfer box and cardan shaft,<br>- whether or not with front differential,<br>for use in the manufacture of motor vehicles of chapter 87<br> 4%
  11. 8708 40 50 25 Transmission assembly housing 3 other shafts inside it and offering a rotating switch for shift position, consisting of:<br>-cast aluminium body,<br>-differential gear,<br>-2 electrical motors and gears,<br>-a width of 280 mm or more but no more than 470 mm,<br>-a height of 350 mm or more but no more than 595 mm,<br>-a length of 410 mm or more but no more than 690 mm,<br>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:<br>- maximum dimensions of 550 x 500 x 600mm<br>-five or six gears,<br>-a differential gear,<br>-an engine torque of 400 nm or less,<br>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:<br>-at least 8 gears,<br>-an engine torque of 800 nm or more,<br>-an electronic differential,<br>-a p-lock safety system, and<br>-a tcu transmission control unit,<br>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%

EU Combined Nomenclature

EU lines →
  1. 8708 40 Gear boxes and parts thereof:
  2. 8708 40 20 For the industrial assembly of:

    Pedestrian-controlled tractors of subheading 870110;

    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 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3;

    Vehicles of heading 8705

    3%—
  3. Other:
  4. 8708 40 50 Gear boxes 4.5%—
  5. Parts:
  6. 8708 40 91 Of closed-die forged steel 4.5%—
  7. 8708 40 99 Other 3.5%—

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 8708.40 Vites kutuları ve bunların aksam ve parçaları:
  2. 8708.40.20.00.00 Montaj sanayiinde kullanılanlar: 8701.10 Alt pozisyonundaki moto- kültörlere ait olanlar; 87. 03 pozisyonunda yer alan motorlu taşıtlara ait olanlar; silindir hacmi 2500 cm3.ü geçmeyen sıkıştırma ateşle- meli içten yanmalı pistonlu motorlu (dizel veya yarı dizel) veya silin- dir hacmi 2800 cm3.ü geçmeyen kıvılcım ateşlemeli içten yanmalı pistonlu motorlu 87.04 pozisyonundaki motorlu taşıtlara ait olanlar; 87.05 pozisyonundaki özel amaçlı motorlu taşıtlara ait olanlar 70%
  3. Diğerleri:
  4. 8708.40.50.00.00 Vites kutuları 70%
  5. Aksam ve parçalar:
  6. 8708.40.91.00.00 Kapalı kalıpta dövülmüş çelikten olanlar 70%
  7. 8708.40.99.00.00 Diğerleri 70%

Harmonized Tariff Schedule of the United States

USA lines →
  1. 8708.40 Gear boxes and parts thereof:
  2. Gear boxes:
  3. 8708.40.11 For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703 or 8704 2.5%
  4. 8708.40.11.10 For vehicles of heading 8703 No.
  5. 8708.40.11.50 Other No.
  6. 8708.40.30.00 For tractors suitable for agricultural use FreeNo.
  7. 8708.40.50.00 For other vehicles 2.5%No.
  8. Parts:
  9. 8708.40.60.00 Of tractors suitable for agricultural use FreeNo.
  10. 8708.40.65.00 Of other tractors (except road tractors) FreeNo.
  11. Other:
  12. 8708.40.70.00 Of cast iron Freekg
  13. 8708.40.75 Other 2.5%
  14. 8708.40.75.70 Steel forgings kg
  15. 8708.40.75.80 Other No.

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

8708.40 · US$69.4bn

Trade value (US$) no reported trade < US$139.6kUS$139.6k+US$11.5m+US$551.5m+> US$3.2bn

Exports: 186
  1. Germany: US$16.6bn
  2. Japan: US$11.8bn
  3. United States: US$7.8bn
  4. Mexico: US$5.2bn
  5. China: US$4bn
  6. South Korea: US$3.2bn
  7. Romania: US$2.2bn
  8. France: US$2bn
  9. Italy: US$1.7bn
  10. Spain: US$1.6bn
  11. Canada: US$1.4bn
  12. Hungary: US$1.2bn
  13. Slovakia: US$1.2bn
  14. Sweden: US$1.1bn
  15. Poland: US$992m
  16. Thailand: US$931.7m
  17. India: US$801m
  18. Czechia: US$691.2m
  19. Portugal: US$551.5m
  20. United Kingdom: US$523.8m
  21. Belgium: US$493.1m
  22. Austria: US$491.6m
  23. Vietnam: US$489.5m
  24. Indonesia: US$400.9m
  25. Netherlands: US$355.7m
  26. Argentina: US$299.5m
  27. Philippines: US$268.8m
  28. Brazil: US$239.9m
  29. Türkiye: US$183.8m
  30. Chile: US$113.3m
  31. Taiwan: US$83.9m
  32. Slovenia: US$68m
  33. Australia: US$45.2m
  34. Saudi Arabia: US$44m
  35. Bosnia & Herzegovina: US$43.9m
  36. Switzerland: US$40.9m
  37. Norway: US$31m
  38. North Macedonia: US$25.1m
  39. South Africa: US$23.9m
  40. Bulgaria: US$16.7m
  41. Malaysia: US$16.5m
  42. Denmark: US$12.3m
  43. Singapore: US$12.2m
  44. Ireland: US$11.6m
  45. Russia: US$11.5m
  46. United Arab Emirates: US$11.5m
  47. Tunisia: US$10.5m
  48. Morocco: US$10.5m
  49. Lithuania: US$10.1m
  50. Finland: US$9.3m
  51. Latvia: US$6.8m
  52. Uzbekistan: US$5.4m
  53. Pakistan: US$5.4m
  54. New Zealand: US$5.4m
  55. Kyrgyzstan: US$5.3m
  56. Serbia: US$5m
  57. Croatia: US$4.9m
  58. Belarus: US$4.7m
  59. Kazakhstan: US$4.4m
  60. Hong Kong SAR China: US$3.6m

Top exporters

RankCountryValueShare
1 Germany US$16.6bn 23.9%
2 Japan US$11.8bn 17%
3 United States US$7.8bn 11.3%
4 Mexico US$5.2bn 7.5%
5 China US$4bn 5.8%
6 South Korea US$3.2bn 4.6%
7 Romania US$2.2bn 3.2%
8 France US$2bn 2.9%
9 Italy US$1.7bn 2.5%
10 Spain US$1.6bn 2.2%

Top importers

RankCountryValueShare
1 United States US$12.5bn 18%
2 China US$7.7bn 11.1%
3 Mexico US$6.3bn 9.1%
4 Germany US$5.4bn 7.8%
5 Brazil US$2.6bn 3.7%
6 Spain US$2.3bn 3.3%
7 Canada US$2.2bn 3.2%
8 Romania US$2.2bn 3.1%
9 France US$2.1bn 3%
10 Türkiye US$2bn 2.9%

Products classified here

Questions and answers

What is the HS code for gear boxes and parts thereof?

Gear boxes and parts thereof fall under HS subheading 8708.40, part of heading 8708, in section XVII of the Harmonized System.

What is the import duty on gear boxes and parts thereof in the UK?

Under the UK Global Tariff, imports under 8708.40 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on gear boxes and parts thereof in the EU?

Under the EU Combined Nomenclature, imports under 8708.40 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 gear boxes and parts thereof?

Germany, with US$16.6bn in 2024 (23.9% of world exports).