Subheading · Chapter 87 · Heading 8714

8714.92

8714.92: Wheel rims and spokes

8714.92 is a six-digit subheading of heading 8714, parts and accessories of vehicles of headings 8711 to 8713, chapter 87.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 8714 92 00 00 Wheel rims and spokes
  2. 8714 92 10 00 Rims 4%p/st
  3. 8714 92 90 00 Spokes 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 2 lines

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
    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 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)—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£5.2m-10.5% · previous 12 months
Average import price£17.26 per kg
Jan 2024: £360kFeb 2024: £571kMar 2024: £733kApr 2024: £419kMay 2024: £454kJun 2024: £420kJul 2024: £467kAug 2024: £428kSept 2024: £413kOct 2024: £509kNov 2024: £499kDec 2024: £339kJan 2025: £322kFeb 2025: £385kMar 2025: £632kApr 2025: £626kMay 2025: £518kJun 2025: £641kJul 2025: £460kAug 2025: £498kSept 2025: £439kOct 2025: £660kNov 2025: £336kDec 2025: £309kJan 2026: £441kFeb 2026: £462kMar 2026: £501kApr 2026: £402kMay 2026: £397kJun 2026: £519kJul 2026: £503kAug 2026: £258k 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 £1.7m 32.7% +6.9%
Taiwan £1.1m 20.3% -8.6%
Hungary £586k 11.2% -21.7%
Belgium £574k 11% -13.4%
Netherlands £301k 5.8% +10.2%
United States £237k 4.5% -45.7%
France £180k 3.4% -14.8%
Italy £108k 2.1% -28.7%

Same subheading in other tariffs

World trade in 2024

8714.92 · US$682m

Trade value (US$) no reported trade < US$40kUS$40k+US$810k+US$13m+> US$27m

Exports: 119
  1. China: US$294m
  2. Taiwan: US$104m
  3. Italy: US$28m
  4. Malaysia: US$27m
  5. United States: US$25m
  6. Belgium: US$24m
  7. Germany: US$22m
  8. Singapore: US$21m
  9. Switzerland: US$17m
  10. Portugal: US$15m
  11. France: US$14m
  12. Netherlands: US$13m
  13. India: US$11m
  14. Poland: US$8m
  15. Vietnam: US$8m
  16. Hungary: US$8m
  17. Hong Kong SAR China: US$7m
  18. Romania: US$6m
  19. Czechia: US$5m
  20. Australia: US$4m
  21. Spain: US$3m
  22. Japan: US$2m
  23. United Kingdom: US$2m
  24. Thailand: US$2m
  25. South Africa: US$2m
  26. Canada: US$1m
  27. Türkiye: US$1m
  28. Cambodia: US$979k
  29. Greece: US$810k
  30. Bulgaria: US$687k
  31. Austria: US$654k
  32. Lithuania: US$653k
  33. Chile: US$642k
  34. Slovakia: US$634k
  35. Luxembourg: US$532k
  36. Indonesia: US$469k
  37. Seychelles: US$394k
  38. Egypt: US$391k
  39. Denmark: US$372k
  40. United Arab Emirates: US$293k
  41. Sweden: US$256k
  42. Estonia: US$190k
  43. Norway: US$183k
  44. Sri Lanka: US$144k
  45. Slovenia: US$131k
  46. Ireland: US$130k
  47. Brazil: US$122k
  48. South Korea: US$115k
  49. Finland: US$104k
  50. Saudi Arabia: US$93k
  51. Uganda: US$83k
  52. New Zealand: US$72k
  53. Dominican Republic: US$65k
  54. Nigeria: US$52k
  55. Ecuador: US$46k
  56. Tunisia: US$46k
  57. Guatemala: US$40k
  58. Mexico: US$39k
  59. Iraq: US$37k
  60. Colombia: US$29k

Top exporters

RankCountryValueShare
1 China US$294m 43.1%
2 Taiwan US$104m 15.2%
3 Italy US$28m 4.2%
4 Malaysia US$27m 4%
5 United States US$25m 3.7%
6 Belgium US$24m 3.5%
7 Germany US$22m 3.2%
8 Singapore US$21m 3.1%
9 Switzerland US$17m 2.4%
10 Portugal US$15m 2.1%

Top importers

RankCountryValueShare
1 Taiwan US$81m 11.9%
2 Germany US$68m 10%
3 Indonesia US$54m 7.9%
4 China US$40m 5.9%
5 Poland US$37m 5.5%
6 United States US$30m 4.4%
7 Singapore US$24m 3.6%
8 Netherlands US$23m 3.4%
9 France US$17m 2.4%
10 Italy US$16m 2.4%

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.

  • 5%median duty
  • 35number of duty-free countries (MFN)
  • 43%highest: Vietnam, Morocco, Algeria

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 5% 2023
Aruba 17% 12% – 22% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 7.5% 0% – 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 7.5% 5% – 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 7.5% 5% – 10% 2023
Burundi 10% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 4.5% 0% – 9% 2023
Côte d’Ivoire 7.5% 5% – 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 0% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.7% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 7.5% 5% – 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 7.5% 5% – 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 0% – 10% 2023
Guinea 7.5% 5% – 10% 2023
Guinea-Bissau 7.5% 5% – 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 10% 2023
Iran 26% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 7.5% 5% – 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.7%* 2.4% – 5% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 15% 0% – 30% 2023
Maldives 0% 2023
Mali 7.5% 5% – 10% 2023
Mauritania 7.5% 5% – 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 5% 0% – 10% 2023
Niger 7.5% 5% – 10% 2023
Nigeria 7.5% 5% – 10% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 7.5% 5% – 10% 2023
Seychelles 0% 2023
Sierra Leone 7.5% 5% – 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 2.7%* 1.8% – 3.6% 2023
Syria 10% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 0% – 10% 2023
Togo 7.5% 5% – 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 9.7% 4.7% – 15% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4% 2023
United States 7.5% 5% – 10% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 20% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 43% 40% – 45% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 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
78537 Parts & accessories of other vehicles of group 785
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

HSCode
20178714.92changed
20128714.92changed
20078714.92changed
20028714.92changed
19968714.92changed
19928714.92changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N318816 U.S. CBP 19 April 2021 · 8714.92.10.00

    The tariff classification of an LED equipped bicycle wheel from Taiwan

  • N305563 U.S. CBP 10 August 2019 · 8714.92.10.00

    The tariff classification and country of origin of bicycle wheel rims. Correction to Ruling Number N305268

  • N305268 U.S. CBP 30 July 2019 · 8714.92.10.00

    The tariff classification and country of origin of bicycle wheel rims

In the UK Global Tariff, subheading 8714.92 covers 2 tariff lines and the duty is 4%.

The EU Combined Nomenclature divides subheading 8714.92 into 2 tariff lines; the duty is 4.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £5.2m (down 10% on the year before), at an average of £17.26 per kg; China supplied 33%, followed by Taiwan.

World trade in these goods reached US$682m in 2024, up 5.3% on 2023.

China was the largest exporter with 43.1% of the total, ahead of Taiwan.

Products classified here

Questions and answers

What is the HS code for wheel rims and spokes?

Wheel rims and spokes fall under HS subheading 8714.92, part of heading 8714, in section XVII of the Harmonized System.

What is the import duty on wheel rims and spokes in the UK?

Under the UK Global Tariff, imports under 8714.92 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on wheel rims and spokes in the EU?

Under the EU Combined Nomenclature, imports under 8714.92 from countries without a preferential agreement are charged at 4.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most wheel rims and spokes?

China, with US$294m in 2024 (43.1% of world exports).

Which countries can export these goods 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 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (33%), Taiwan (20%) and Hungary (11%), out of total imports of £5.2m.

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Typical products

Everyday names, not part of the legal text.