Subheading · Chapter 87 · Heading 8708
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
Rates by national line · UK Global Tariff
UK lines →- 8708 70 00 00 Road wheels and parts and accessories thereof
- 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
- Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres
- 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
- 8708 70 10 50 Other
- Other
- 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
- 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
- 8708 70 10 85 Other
- Other
- 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
- 8708 70 10 95 Other
- Other
- 8708 70 50 00 Wheels of aluminium; parts and accessories of wheels, of aluminium
- Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres
- 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%
- 8708 70 50 50 Other 4%
- Other
- 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%
- 8708 70 50 85 Other 4%
- 8708 70 91 00 Wheel centres in star form, cast in one piece, of iron or steel 2%
- 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%
- 8708 70 91 90 Other 2%
- 8708 70 99 00 Other 4%
- Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121 4%
- 8708 70 99 20 Road wheels of steel, whether or not with their accessories 4%
- 8708 70 99 30 Other 4%
- Other 4%
- 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%
- 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)
Company Rate Forged aluminium road wheels 8A25 22.3% Cast aluminium road wheels 8A26 0% 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% – 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £65.4m | 14.1% | +7.7% | |
| £61.8m | 13.3% | -5.3% | |
| £51m | 11% | +5.8% | |
| £49.6m | 10.7% | -13.8% | |
| £41.8m | 9% | -8.1% | |
| £34.9m | 7.5% | -21.2% | |
| £30.3m | 6.5% | +17.2% | |
| £26.3m | 5.7% | +1.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$103kUS$103k+US$9m+US$263m+> US$950m
Exports: 183
- China: US$6.4bn
- Germany: US$2.1bn
- Mexico: US$1.8bn
- Türkiye: US$1.2bn
- United States: US$1bn
- Poland: US$950m
- Morocco: US$874m
- Thailand: US$748m
- Italy: US$671m
- Hungary: US$585m
- Czechia: US$484m
- Taiwan: US$392m
- France: US$384m
- South Korea: US$342m
- Austria: US$317m
- Japan: US$297m
- Spain: US$264m
- Indonesia: US$263m
- Belgium: US$245m
- Luxembourg: US$188m
- India: US$187m
- Netherlands: US$185m
- United Kingdom: US$177m
- Canada: US$155m
- Vietnam: US$128m
- Brazil: US$127m
- Sweden: US$116m
- Romania: US$99m
- Denmark: US$86m
- Slovakia: US$83m
- Malaysia: US$61m
- Bosnia & Herzegovina: US$51m
- Australia: US$50m
- Finland: US$46m
- Switzerland: US$44m
- Lithuania: US$23m
- Latvia: US$20m
- Portugal: US$20m
- Uzbekistan: US$18m
- Kazakhstan: US$18m
- Russia: US$17m
- South Africa: US$16m
- Estonia: US$11m
- United Arab Emirates: US$9m
- Singapore: US$9m
- Slovenia: US$8m
- Sri Lanka: US$8m
- Colombia: US$7m
- Philippines: US$6m
- Chile: US$6m
- Hong Kong SAR China: US$5m
- Norway: US$5m
- Kyrgyzstan: US$5m
- Oman: US$5m
- Serbia: US$4m
- Bulgaria: US$4m
- Croatia: US$3m
- Argentina: US$3m
- Ireland: US$3m
- Israel: US$3m
Trade value (US$) no reported trade < US$2mUS$2m+US$23m+US$204m+> US$660m
Imports: 221
- United States: US$4.9bn
- Germany: US$2.4bn
- Japan: US$1.4bn
- Mexico: US$1bn
- Canada: US$977m
- France: US$834m
- United Kingdom: US$660m
- Spain: US$621m
- Belgium: US$535m
- Czechia: US$490m
- Netherlands: US$485m
- Slovakia: US$442m
- South Korea: US$415m
- Poland: US$351m
- Sweden: US$338m
- Italy: US$320m
- Austria: US$319m
- Thailand: US$312m
- Russia: US$306m
- Türkiye: US$240m
- Morocco: US$238m
- Australia: US$228m
- Hungary: US$204m
- Switzerland: US$195m
- Romania: US$185m
- Brazil: US$179m
- Malaysia: US$178m
- United Arab Emirates: US$160m
- Argentina: US$154m
- Norway: US$124m
- Luxembourg: US$119m
- Kazakhstan: US$110m
- Indonesia: US$110m
- Portugal: US$104m
- China: US$99m
- Finland: US$97m
- Denmark: US$90m
- India: US$81m
- South Africa: US$76m
- Vietnam: US$74m
- Uzbekistan: US$71m
- Taiwan: US$67m
- Saudi Arabia: US$55m
- Ukraine: US$48m
- Chile: US$45m
- Lithuania: US$39m
- Iran: US$37m
- Slovenia: US$33m
- Iraq: US$32m
- Singapore: US$27m
- Egypt: US$25m
- New Zealand: US$25m
- Peru: US$25m
- Hong Kong SAR China: US$23m
- Belarus: US$23m
- Ecuador: US$23m
- Kyrgyzstan: US$22m
- Colombia: US$22m
- Algeria: US$22m
- Estonia: US$18m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6.4bn | 30.1% | |
| 2 | US$2.1bn | 9.8% | |
| 3 | US$1.8bn | 8.3% | |
| 4 | US$1.2bn | 5.6% | |
| 5 | US$1bn | 4.7% | |
| 6 | US$950m | 4.5% | |
| 7 | US$874m | 4.1% | |
| 8 | US$748m | 3.5% | |
| 9 | US$671m | 3.1% | |
| 10 | US$585m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4.9bn | 23.1% | |
| 2 | US$2.4bn | 11.1% | |
| 3 | US$1.4bn | 6.4% | |
| 4 | US$1bn | 4.9% | |
| 5 | US$977m | 4.6% | |
| 6 | US$834m | 3.9% | |
| 7 | US$660m | 3.1% | |
| 8 | US$621m | 2.9% | |
| 9 | US$535m | 2.5% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 30% | 10% – 50% | 2023 · HS 2017 | |
| 10% | 2021 · HS 2017 | ||
| 18% | 5% – 30% | 2021 · HS 2007 | |
| 16% | 14% – 18% | 2023 · HS 2017 | |
| 2.1% | 0% – 5% | 2023 | |
| 17% | 12% – 22% | 2021 · HS 2012 | |
| 3.3% | 0% – 5% | 2023 | |
| 4% | 0% – 5% | 2023 · HS 2017 | |
| 0% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 18% | 5% – 30% | 2022 · HS 2017 | |
| 5% | 2021 · HS 2017 | ||
| 15% | 0% – 30% | 2023 | |
| 10% | 2023 | ||
| 35% | 2023 | ||
| 10% | 2022 | ||
| 17% | 10% – 30% | 2023 · HS 2017 | |
| 4% | 0% – 5% | 2022 | |
| 14% | 0% – 20% | 2023 | |
| 16% | 14% – 18% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 3% | 0% – 6% | 2023 | |
| 30% | 2023 · HS 2017 | ||
| 27% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 18% | 5% – 30% | 2023 · HS 2017 | |
| 8% | 2023 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 6% | 2% – 10% | 2019 · HS 2017 | |
| 1% | 2022 | ||
| 20% | 2023 | ||
| 14% | 0% – 20% | 2023 | |
| 30% | 2021 · HS 2017 | ||
| 3.8% | 3% – 4.5% | 2023 | |
| 7.5% | 5% – 15% | 2023 | |
| 13% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 18% | 5% – 30% | 2023 · HS 2012 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 18% | 5% – 30% | 2023 · HS 2017 | |
| 0% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 21% | 10% – 40% | 2020 · HS 2017 | |
| 3% | 0% – 6% | 2022 · HS 2017 | |
| 15% | 0% – 30% | 2023 | |
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 2.1% | 0% – 5% | 2023 | |
| 10% | 2023 | ||
| 50% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 14% | 0% – 20% | 2023 | |
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 8.7%* | 3.4% – 17% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 26% | 5% – 30% | 2023 | |
| 43% | 35% – 50% | 2023 | |
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 2.5% | 0% – 5% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 18% | 2.5% – 40% | 2023 | |
| 7.5% | 2023 | ||
| 4.6% | 3% – 5% | 2023 · HS 2017 | |
| 14% | 0% – 20% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 4% | 0% – 10% | 2023 | |
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7.8% | 1% – 10% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 35% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 3% | 0% – 6% | 2017 · HS 2017 | |
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 3% – 15% | 2023 | |
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 13% | 0% – 25% | 2023 | |
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 14% | 0% – 20% | 2023 | |
| 8% | 2023 | ||
| 20% | 2023 | ||
| 15% | 5% – 25% | 2023 | |
| 15% | 0% – 30% | 2023 · HS 2012 | |
| 5% | 2021 · HS 2017 | ||
| 18% | 5% – 30% | 2023 | |
| 25% | 2021 · HS 2017 | ||
| 15% | 5% – 25% | 2023 · HS 2007 | |
| 7.3%* | 2.8% – 14% | 2023 | |
| 7.5% | 5% – 10% | 2020 · HS 2012 | |
| 8% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 29% | 10% – 30% | 2023 | |
| 10% | 2023 | ||
| 10% | 0% – 20% | 2023 · HS 2017 | |
| 15% | 0% – 30% | 2023 · HS 2012 | |
| 11% | 3% – 15% | 2023 | |
| 19% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 2.4% | 0% – 5% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 3.2% | 2% – 4.5% | 2023 | |
| 0.8% | 0% – 2.5% | 2023 | |
| 10% | 2% – 18% | 2023 · HS 2017 | |
| 5% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 16% | 14% – 18% | 2023 · HS 2017 | |
| 21% | 15% – 25% | 2023 | |
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 8708.70 | changed |
| 2012 | 8708.70 | changed |
| 2007 | 8708.70 | changed |
| 2002 | 8708.70 | changed |
| 1996 | 8708.70 | changed |
| 1992 | 8708.70 | changed |
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
The tariff classification of skidder tracks from Czech Republic
- N357212 U.S. CBP
The tariff classification of steel wheels from India
- N356961 U.S. CBP
The classification and country of origin of tire and rim assemblies
- N355886 U.S. CBP
The tariff classification of wheel hub motors for shopping carts from China
- H310555 U.S. CBP
Modification of NY H85742; Classification of truck and trailer wheels and hubs from China or South Korea
- N339264 U.S. CBP
The tariff classification of tire and wheel assemblies from China
- 600009225 HMRC
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.
-
CELEX 32026R1846 · Source: eur-lex.europa.eu
-
CELEX 32026R1848 · Source: eur-lex.europa.eu
-
FR Doc. 2026-14423 · 91 FR 44801 · Source: federalregister.gov
-
FR Doc. 2026-14293 · 91 FR 43608 · Source: federalregister.gov
-
FR Doc. 2026-09756 · 91 FR 27920 · Source: federalregister.gov
-
FR Doc. 2026-05443 · 91 FR 13280 · Source: federalregister.gov
-
FR Doc. 2026-05445 · 91 FR 13291 · Source: federalregister.gov
-
CELEX 32026R0428 · Source: eur-lex.europa.eu
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.
Typical products
Everyday names, not part of the legal text.