Customs Import Tariff of Taiwan · CCC code · HS 8708.40
8708.40.10.00: Gearboxes and parts: Automatic variable speed gear boxes
Gearboxes and parts
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
8708.40 Gear boxes and parts thereof
UK Free – 4% Third-country duty 12 tariff lines · average 2.9% 
EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% 
Türkiye 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% 
USA Free – 2.5% General (MFN) 7 tariff lines · average 1.1% 
Canada Free – 6% General (MFN) 4 tariff lines · average 3% 
Mexico Free – 35% General (MFN) 9 tariff lines · average 9.4% 
Brazil Free – 18% General (MFN) 4 tariff lines · average 12.2% 
Argentina Free – 18% General (MFN) 10 tariff lines · average 15.7% 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 4 tariff lines 
Japan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free – 10% General (MFN) 5 tariff lines · average 3.7% 
Nigeria 10% General (MFN) 1 tariff line Taiwan lines: 8708.40
Binding rulings for similar goods
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.
- N348056 U.S. CBP
The tariff classification of a transmission housing from Mexico
- N339380 U.S. CBP
The tariff classification of Power Take Off units from Germany
- H312778 U.S. CBP
Tariff classification of certain transmission cases and covers; Applicability of subheading 9817.00.60, HTSUS
- N310036 U.S. CBP
The tariff classification of a CVT Pushbelt from the Netherlands
Legal notes
Subheading note
1. Subheading 870822 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 8701 to 8705.
In the Customs Import Tariff of Taiwan, 8708.40.10.00 is one of 3 lines under subheading 8708.40, gear boxes and parts thereof.
The column 1 rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is 0%–4%, the EU duty is 3%–4.5%, the Türkiye duty is 3%–4.5%, the US duty is 0%–2.5%, the Canada duty is 0%–6%, the Mexico duty is 0%–35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–10% and the Nigeria duty is 10%.
Taiwan imported goods of subheading 8708.40 worth US$337m in 2024; the largest supplier was Japan.
Questions and answers
What is the Taiwan import duty for CCC code 8708.40.10.00?
The column 1 rate in the Customs Import Tariff of Taiwan is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 8708.40 as a whole, the largest supplier in 2024 was Japan (US$179m), followed by China.
Typical products
Everyday names, not part of the legal text.