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$681.8m

Trade value (US$) no reported trade < US$39.7kUS$39.7k+US$809.9k+US$13.3m+> US$27.2m

Exports: 119
  1. China: US$293.6m
  2. Taiwan: US$103.6m
  3. Italy: US$28.3m
  4. Malaysia: US$27.2m
  5. United States: US$25.1m
  6. Belgium: US$23.6m
  7. Germany: US$21.8m
  8. Singapore: US$21.1m
  9. Switzerland: US$16.6m
  10. Portugal: US$14.6m
  11. France: US$14m
  12. Netherlands: US$13.3m
  13. India: US$11.2m
  14. Poland: US$8.3m
  15. Vietnam: US$7.9m
  16. Hungary: US$7.6m
  17. Hong Kong SAR China: US$6.9m
  18. Romania: US$6.1m
  19. Czechia: US$4.9m
  20. Australia: US$3.6m
  21. Spain: US$3.5m
  22. Japan: US$1.8m
  23. United Kingdom: US$1.8m
  24. Thailand: US$1.6m
  25. South Africa: US$1.6m
  26. Canada: US$1.3m
  27. Türkiye: US$1.1m
  28. Cambodia: US$979.4k
  29. Greece: US$809.9k
  30. Bulgaria: US$687.1k
  31. Austria: US$653.5k
  32. Lithuania: US$653.2k
  33. Chile: US$642.2k
  34. Slovakia: US$633.9k
  35. Luxembourg: US$532.2k
  36. Indonesia: US$468.6k
  37. Seychelles: US$393.5k
  38. Egypt: US$391.2k
  39. Denmark: US$372.3k
  40. United Arab Emirates: US$293.3k
  41. Sweden: US$256.2k
  42. Estonia: US$189.7k
  43. Norway: US$183.2k
  44. Sri Lanka: US$143.9k
  45. Slovenia: US$131.3k
  46. Ireland: US$130.3k
  47. Brazil: US$121.8k
  48. South Korea: US$114.5k
  49. Finland: US$104k
  50. Saudi Arabia: US$92.7k
  51. Uganda: US$83.1k
  52. New Zealand: US$71.5k
  53. Dominican Republic: US$64.5k
  54. Nigeria: US$52.4k
  55. Ecuador: US$46.2k
  56. Tunisia: US$45.6k
  57. Guatemala: US$39.7k
  58. Mexico: US$39k
  59. Iraq: US$37.4k
  60. Colombia: US$29.3k

Top exporters

RankCountryValueShare
1 China US$293.6m 43.1%
2 Taiwan US$103.6m 15.2%
3 Italy US$28.3m 4.2%
4 Malaysia US$27.2m 4%
5 United States US$25.1m 3.7%
6 Belgium US$23.6m 3.5%
7 Germany US$21.8m 3.2%
8 Singapore US$21.1m 3.1%
9 Switzerland US$16.6m 2.4%
10 Portugal US$14.6m 2.1%

Top importers

RankCountryValueShare
1 Taiwan US$81.3m 11.9%
2 Germany US$68.2m 10%
3 Indonesia US$54.1m 7.9%
4 China US$40.1m 5.9%
5 Poland US$37.4m 5.5%
6 United States US$30.2m 4.4%
7 Singapore US$24.4m 3.6%
8 Netherlands US$23m 3.4%
9 France US$16.6m 2.4%
10 Italy US$16.1m 2.4%

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$681.8m 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$293.6m 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.

Typical products

Everyday names, not part of the legal text.