Subheading · Chapter 87 · Heading 8708

8708.70

8708.70: Road wheels and parts and accessories thereof

Road wheels and parts

8708.70 is the HS subheading for road wheels and parts, under heading 8708 in chapter 87.

What you pay

Importing into UK

Customs duty 2% – 4% · specific or compound duty standard rate · across 16 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 6
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8708 70 00 00 Road wheels and parts and accessories thereof
  2. 8708 70 10 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. Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres
  4. 8708 70 10 15 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
  5. 8708 70 10 50 Other
  6. Other
  7. Road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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
  8. 8708 70 10 80 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
  9. 8708 70 10 85 Other
  10. Other
  11. 8708 70 10 92 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
  12. 8708 70 10 95 Other
  13. Other
  14. 8708 70 50 00 Wheels of aluminium; parts and accessories of wheels, of aluminium
  15. Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres
  16. 8708 70 50 15 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 4%
  17. 8708 70 50 50 Other 4%
  18. Other
  19. 8708 70 50 80 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 4%
  20. 8708 70 50 85 Other 4%
  21. 8708 70 91 00 Wheel centres in star form, cast in one piece, of iron or steel 2%
  22. 8708 70 91 15 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 2%
  23. 8708 70 91 90 Other 2%
  24. 8708 70 99 00 Other 4%
  25. Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 4%
  26. 8708 70 99 20 Road wheels of steel, whether or not with their accessories 4%
  27. 8708 70 99 30 Other 4%
  28. Other 4%
  29. 8708 70 99 80 Road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, designed for - road tractors, - motor vehicles for the transport of persons and/or the transport of goods, - special purpose motor vehicles (for example, fire fighting vehicles, spraying lorries); excluding: - wheels for road quad bikes, - wheels for motor vehicles specifically designed for uses other than on public roads (for example, wheels for agricultural tractors or forestry tractors, for forklifts, for pushback tractors, for dumpers designed for off-highway use) 4%
  30. 8708 70 99 85 Other 4%

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 5

  • Anti-dumping dutyDefinitive anti-dumping duty
    Applies to goods from
    China
    In force
    until 25 January 2027
    Legal act
    Taxation Notice: 2023/026
    Tariff lines
    on 4 of 16 lines
    Rates for named exporters (2)
    CompanyRate
    Forged aluminium road wheels 8A2522.3%
    Cast aluminium road wheels 8A260% with D008, otherwise 22.3%
  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionNon preferential duty under end-use 3%
    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 2 of 16 lines
  • 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 4 of 16 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 30 June 2027
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 16 lines

Import requirements 6

  • 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 of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
    • 9065
    • Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
    • Y950
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
    Tariff lines
    on 6 of 16 lines
  • 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)—2% – 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£464.2m-3.4% · previous 12 months
Average import price£5.16 per kg
Jan 2024: £43.6mFeb 2024: £46.8mMar 2024: £45.4mApr 2024: £44.9mMay 2024: £42mJun 2024: £42.4mJul 2024: £38.6mAug 2024: £36.8mSept 2024: £43mOct 2024: £46.9mNov 2024: £43.1mDec 2024: £34.7mJan 2025: £37.4mFeb 2025: £45.7mMar 2025: £43.2mApr 2025: £34.9mMay 2025: £38.7mJun 2025: £37.7mJul 2025: £42.1mAug 2025: £33.2mSept 2025: £32mOct 2025: £33.5mNov 2025: £40.2mDec 2025: £35.2mJan 2026: £38.8mFeb 2026: £44.2mMar 2026: £41.8mApr 2026: £40.4mMay 2026: £39.9mJun 2026: £42.7mJul 2026: £43.3mAug 2026: £32.1m 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
China £65.4m 14.1% +7.7%
Italy £61.8m 13.3% -5.3%
Poland £51m 11% +5.8%
Germany £49.6m 10.7% -13.8%
Taiwan £41.8m 9% -8.1%
Türkiye £34.9m 7.5% -21.2%
Morocco £30.3m 6.5% +17.2%
Czechia £26.3m 5.7% +1.7%

Same subheading in other tariffs

World trade in 2024

8708.70 · US$21.3bn

Trade value (US$) no reported trade < US$103kUS$103k+US$9m+US$263m+> US$950m

Exports: 183
  1. China: US$6.4bn
  2. Germany: US$2.1bn
  3. Mexico: US$1.8bn
  4. Türkiye: US$1.2bn
  5. United States: US$1bn
  6. Poland: US$950m
  7. Morocco: US$874m
  8. Thailand: US$748m
  9. Italy: US$671m
  10. Hungary: US$585m
  11. Czechia: US$484m
  12. Taiwan: US$392m
  13. France: US$384m
  14. South Korea: US$342m
  15. Austria: US$317m
  16. Japan: US$297m
  17. Spain: US$264m
  18. Indonesia: US$263m
  19. Belgium: US$245m
  20. Luxembourg: US$188m
  21. India: US$187m
  22. Netherlands: US$185m
  23. United Kingdom: US$177m
  24. Canada: US$155m
  25. Vietnam: US$128m
  26. Brazil: US$127m
  27. Sweden: US$116m
  28. Romania: US$99m
  29. Denmark: US$86m
  30. Slovakia: US$83m
  31. Malaysia: US$61m
  32. Bosnia & Herzegovina: US$51m
  33. Australia: US$50m
  34. Finland: US$46m
  35. Switzerland: US$44m
  36. Lithuania: US$23m
  37. Latvia: US$20m
  38. Portugal: US$20m
  39. Uzbekistan: US$18m
  40. Kazakhstan: US$18m
  41. Russia: US$17m
  42. South Africa: US$16m
  43. Estonia: US$11m
  44. United Arab Emirates: US$9m
  45. Singapore: US$9m
  46. Slovenia: US$8m
  47. Sri Lanka: US$8m
  48. Colombia: US$7m
  49. Philippines: US$6m
  50. Chile: US$6m
  51. Hong Kong SAR China: US$5m
  52. Norway: US$5m
  53. Kyrgyzstan: US$5m
  54. Oman: US$5m
  55. Serbia: US$4m
  56. Bulgaria: US$4m
  57. Croatia: US$3m
  58. Argentina: US$3m
  59. Ireland: US$3m
  60. Israel: US$3m

Top exporters

RankCountryValueShare
1 China US$6.4bn 30.1%
2 Germany US$2.1bn 9.8%
3 Mexico US$1.8bn 8.3%
4 Türkiye US$1.2bn 5.6%
5 United States US$1bn 4.7%
6 Poland US$950m 4.5%
7 Morocco US$874m 4.1%
8 Thailand US$748m 3.5%
9 Italy US$671m 3.1%
10 Hungary US$585m 2.7%

Top importers

RankCountryValueShare
1 United States US$4.9bn 23.1%
2 Germany US$2.4bn 11.1%
3 Japan US$1.4bn 6.4%
4 Mexico US$1bn 4.9%
5 Canada US$977m 4.6%
6 France US$834m 3.9%
7 United Kingdom US$660m 3.1%
8 Spain US$621m 2.9%
9 Belgium US$535m 2.5%
10 Czechia US$490m 2.3%

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
  • 14number of duty-free countries (MFN)
  • 50%highest: Kiribati, Maldives, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 15% 2023
Angola 30% 10% – 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 18% 5% – 30% 2021 · HS 2007
Argentina 16% 14% – 18% 2023 · HS 2017
Armenia 2.1% 0% – 5% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 3.3% 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 17% 10% – 30% 2023 · HS 2017
Bosnia & Herzegovina 4% 0% – 5% 2022
Botswana 14% 0% – 20% 2023
Brazil 16% 14% – 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 10% 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 5% 2023 · HS 2017
Dominica 18% 5% – 30% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 5% 0% – 10% 2023 · HS 2017
Egypt 6% 2% – 10% 2019 · HS 2017
El Salvador 1% 2022
Equatorial Guinea 20% 2023
Eswatini 14% 0% – 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 3.8% 3% – 4.5% 2023
Fiji 7.5% 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 21% 10% – 40% 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 2.1% 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 14% 0% – 20% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 8.7%* 3.4% – 17% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 26% 5% – 30% 2023
Maldives 43% 35% – 50% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 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 18% 2.5% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 4.6% 3% – 5% 2023 · HS 2017
Namibia 14% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 4% 0% – 10% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 7.8% 1% – 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 10% 3% – 15% 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 13% 0% – 25% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 14% 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 7.3%* 2.8% – 14% 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 29% 10% – 30% 2023
Togo 10% 2023
Tonga 10% 0% – 20% 2023 · HS 2017
Trinidad & Tobago 15% 0% – 30% 2023 · HS 2012
Türkiye 11% 3% – 15% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 10% 2023
Ukraine 2.4% 0% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 3.2% 2% – 4.5% 2023
United States 0.8% 0% – 2.5% 2023
Uruguay 10% 2% – 18% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 16% 14% – 18% 2023 · HS 2017
Vietnam 21% 15% – 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.2% 0.1% – 0.4% 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
78439 Other parts & accessories of the motor vehicles of groups 722, 781, 782
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

HSCode
20178708.70changed
20128708.70changed
20078708.70changed
20028708.70changed
19968708.70changed
19928708.70changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 12

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.

  • N357708 U.S. CBP 28 January 2026 · 8708.70.60.60

    The tariff classification of skidder tracks from Czech Republic

  • N357212 U.S. CBP 13 January 2026 · 8708.70.60.30

    The tariff classification of steel wheels from India

  • N356961 U.S. CBP 8 January 2026 · 8708.70.45.46

    The classification and country of origin of tire and rim assemblies

  • N355886 U.S. CBP 2 December 2025 · 8708.70.60.60

    The tariff classification of wheel hub motors for shopping carts from China

  • H310555 U.S. CBP 24 February 2025 · 8708.70.60

    Modification of NY H85742; Classification of truck and trailer wheels and hubs from China or South Korea

  • N339264 U.S. CBP 26 April 2024 · 8708.70.45.60

    The tariff classification of tire and wheel assemblies from China

  • 600009225 HMRC 23 November 2023 – 22 November 2026 · 8708 70 50 50

    A blank aluminium road wheel, raw aluminium that hasn’t yet had any machining operations at all (turning, milling, drilling) is cast from mould & painted. Cannot be fitted to a vehicle. Cast from mould, made with various metals (Aluminium) Boxed in cardboard

12 rulings in total for this code

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

  3. US Anti-dumping

    Certain Passenger Vehicle and Light Truck Tires From the People's Republic of China: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-2025

    FR Doc. 2026-14423 · 91 FR 44801 · Source: federalregister.gov

  4. US Anti-dumping

    Certain Passenger Vehicle and Light Truck Tires From the People's Republic of China: Continuation of Antidumping Duty Order and Countervailing Duty Order

    FR Doc. 2026-14293 · 91 FR 43608 · Source: federalregister.gov

  5. US Anti-dumping

    Tapered Roller Bearings and Parts Thereof, Finished or Unfinished From the People's Republic of China: Preliminary Results of Antidumping Duty Administrative Review; 2024-2025

    FR Doc. 2026-09756 · 91 FR 27920 · Source: federalregister.gov

  6. US Anti-dumping

    Certain Steel Wheels From the People's Republic of China: Initiation of Circumvention Inquiries on the Antidumping and Countervailing Duty Orders

    FR Doc. 2026-05443 · 91 FR 13280 · Source: federalregister.gov

  7. US Anti-dumping

    Certain Steel Wheels From the People's Republic of China: Initiation of Circumvention Inquiries on the Antidumping and Countervailing Duty Orders

    FR Doc. 2026-05445 · 91 FR 13291 · Source: federalregister.gov

  8. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/428 of 25 February 2026 imposing a definitive anti-dumping duty on imports of steel road wheels originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R0428 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 8708.70 into 16 tariff lines; the duty is between 2% and 4% (average 3.6%).

In the EU Combined Nomenclature, subheading 8708.70 covers 4 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 2% – 4%.

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

Imports of road wheels and parts into the UK came to £464.2m between September 2025 and August 2026 (down 3% on the year before); China supplied 14%, followed by Italy.

In 2024, countries exported road wheels and parts worth US$21.3bn (−4.3% year on year).

The largest exporter was China (US$6.4bn), followed by Germany.

Products classified here

Questions and answers

What is the HS code for road wheels and parts and accessories thereof?

Road wheels and parts and accessories thereof fall under HS subheading 8708.70, part of heading 8708, in section XVII of the Harmonized System.

What is the import duty on road wheels and parts and accessories thereof in the UK?

Under the UK Global Tariff, imports under 8708.70 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on road wheels and parts and accessories thereof in the EU?

Under the EU Combined Nomenclature, imports under 8708.70 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 road wheels and parts and accessories thereof?

China, with US$6.4bn in 2024 (30.1% of world exports).

Which countries can export road wheels and parts 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 2% – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on road wheels and parts?

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 road wheels and parts from?

In the 12 months to August 2026, the largest suppliers were China (14%), Italy (13%) and Poland (11%), out of total imports of £464.2m.

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Everyday names, not part of the legal text.