Subheading · Chapter 87 · Heading 8714
8714.20: Of carriages for disabled persons
Wheelchair parts and accessories
8714.20 is the HS subheading for wheelchair parts and accessories, under heading 8714 in chapter 87.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8714 20 00 00 Of carriages for disabled persons Free
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 4
- 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 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 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) | — | Free |
| 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 |
|---|---|---|---|
| £20.2m | 35.9% | +9.3% | |
| £8.8m | 15.6% | -17.2% | |
| £4.1m | 7.3% | -6% | |
| £3.9m | 7% | +1.1% | |
| £2.8m | 5% | -13.2% | |
| £2.5m | 4.5% | -19.9% | |
| £2m | 3.6% | +13.8% | |
| £1.9m | 3.4% | -43.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$128kUS$128k+US$5m+US$36m+> US$93m
Exports: 100
- China: US$451m
- Taiwan: US$98m
- Germany: US$93m
- Poland: US$89m
- United States: US$89m
- Sweden: US$81m
- Canada: US$44m
- Netherlands: US$42m
- Mexico: US$41m
- Denmark: US$36m
- United Kingdom: US$32m
- France: US$20m
- India: US$18m
- Belgium: US$16m
- Spain: US$15m
- Australia: US$15m
- Italy: US$14m
- New Zealand: US$13m
- Japan: US$12m
- Vietnam: US$11m
- Indonesia: US$10m
- Czechia: US$10m
- Hungary: US$5m
- Romania: US$5m
- Switzerland: US$4m
- Malaysia: US$4m
- Austria: US$3m
- Estonia: US$3m
- Thailand: US$3m
- Latvia: US$3m
- Hong Kong SAR China: US$2m
- Slovenia: US$2m
- Lithuania: US$2m
- Ireland: US$2m
- Norway: US$1m
- Türkiye: US$1m
- Bulgaria: US$1m
- North Macedonia: US$1m
- Finland: US$942k
- Portugal: US$855k
- South Korea: US$811k
- Slovakia: US$410k
- Tunisia: US$392k
- Philippines: US$192k
- Israel: US$187k
- Brazil: US$172k
- South Africa: US$128k
- Singapore: US$117k
- Sri Lanka: US$115k
- Montenegro: US$97k
- Croatia: US$90k
- Cambodia: US$62k
- Samoa: US$42k
- Chile: US$34k
- Dominican Republic: US$28k
- Colombia: US$21k
- Greece: US$20k
- Ecuador: US$20k
- Kazakhstan: US$18k
- Morocco: US$17k
Trade value (US$) no reported trade < US$105kUS$105k+US$946k+US$14m+> US$69m
Imports: 186
- United States: US$408m
- Germany: US$104m
- Netherlands: US$79m
- United Kingdom: US$73m
- Canada: US$71m
- France: US$69m
- Sweden: US$62m
- Poland: US$39m
- Australia: US$33m
- Norway: US$30m
- Japan: US$30m
- Italy: US$28m
- Denmark: US$27m
- Mexico: US$23m
- India: US$21m
- Belgium: US$20m
- Spain: US$20m
- Switzerland: US$17m
- China: US$14m
- New Zealand: US$10m
- Ireland: US$10m
- Austria: US$9m
- Taiwan: US$8m
- Russia: US$8m
- Vietnam: US$7m
- South Korea: US$7m
- Israel: US$6m
- Portugal: US$5m
- Finland: US$5m
- Brazil: US$5m
- Czechia: US$5m
- Thailand: US$4m
- Argentina: US$3m
- South Africa: US$3m
- Hong Kong SAR China: US$2m
- Cambodia: US$2m
- United Arab Emirates: US$2m
- Singapore: US$2m
- Iceland: US$2m
- Türkiye: US$2m
- Slovenia: US$2m
- Saudi Arabia: US$1m
- Kazakhstan: US$1m
- Slovakia: US$1m
- Algeria: US$1m
- Greece: US$1m
- Indonesia: US$946k
- Colombia: US$930k
- Estonia: US$862k
- Luxembourg: US$849k
- Kuwait: US$818k
- Malaysia: US$747k
- Croatia: US$724k
- Costa Rica: US$715k
- Belarus: US$678k
- Philippines: US$624k
- Qatar: US$623k
- Romania: US$546k
- Bulgaria: US$545k
- Ukraine: US$467k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$451m | 34.7% | |
| 2 | US$98m | 7.6% | |
| 3 | US$93m | 7.2% | |
| 4 | US$89m | 6.8% | |
| 5 | US$89m | 6.8% | |
| 6 | US$81m | 6.3% | |
| 7 | US$44m | 3.4% | |
| 8 | US$42m | 3.2% | |
| 9 | US$41m | 3.2% | |
| 10 | US$36m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$408m | 31.4% | |
| 2 | US$104m | 8% | |
| 3 | US$79m | 6.1% | |
| 4 | US$73m | 5.6% | |
| 5 | US$71m | 5.5% | |
| 6 | US$69m | 5.3% | |
| 7 | US$62m | 4.8% | |
| 8 | US$39m | 3% | |
| 9 | US$33m | 2.5% | |
| 10 | US$30m | 2.3% |
Import duty on this product around the world 164
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.
- 0%median duty
- 114number of duty-free countries (MFN)
- 25%highest: Bangladesh, Sudan, Aruba
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 13% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 19% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 78536 Parts & accessories of invalid carriages
- End use (BEC Rev. 5)
- Intermediate goods · BEC 511220
- CPC 2.1 product
- 49942 Parts and accessories of bicycles and other cycles, not motorized, and of invalid carriages
- ISIC Rev. 4 activity
- 3092 Manufacture of bicycles and invalid carriages
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 8714.20 | changed |
| 2012 | 8714.20 | changed |
| 2007 | 8714.20 | changed |
| 2002 | 8714.20 | changed |
| 1996 | 8714.20 | changed |
| 1992 | 8714.20 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 6
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.
- N352982 U.S. CBP
The tariff classification of cupholder and mounting system used on wheelchairs from China
- N349339 U.S. CBP
The tariff classification of a hubs and rims for wheelchairs from China
- N348515 U.S. CBP
The tariff classification of a retractable strap system for wheelchair frame from China
- N340319 U.S. CBP
The tariff classification of aftermarket mobility scooter service parts from China
- N328762 U.S. CBP
The tariff classification of wheelchair accessories and a multi-use bath belt from the Netherlands
- N327248 U.S. CBP
The tariff classification of various styles of wheelchair belts from the Netherlands
The UK Global Tariff has one tariff line for subheading 8714.20; the duty is duty-free.
Subheading 8714.20 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
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 Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of wheelchair parts and accessories into the UK came to £56.1m between September 2025 and August 2026 (down 5% on the year before); China supplied 36%, followed by United States.
In 2024, countries exported wheelchair parts and accessories worth US$1.3bn (+5.6% year on year).
The largest exporter was China (US$451m), followed by Taiwan.
Questions and answers
What is the HS code for of carriages for disabled persons?
Of carriages for disabled persons fall under HS subheading 8714.20, part of heading 8714, in section XVII of the Harmonized System.
What is the import duty on of carriages for disabled persons in the UK?
Under the UK Global Tariff, imports under 8714.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of carriages for disabled persons in the EU?
Under the EU Combined Nomenclature, imports under 8714.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of carriages for disabled persons?
China, with US$451m in 2024 (34.7% of world exports).
Which countries can export wheelchair parts and accessories 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on wheelchair parts and accessories?
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 wheelchair parts and accessories from?
In the 12 months to August 2026, the largest suppliers were China (36%), United States (16%) and Germany (7%), out of total imports of £56.1m.