Customs Import Tariff of Taiwan · CCC code · HS 8708.94
8708.94.10.00: Steering wheels, steering columns and steering boxes
Steering wheels, columns and boxes
✓ 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
8708.94 Steering wheels, steering columns and steering boxes; parts thereof
UK 2% – 4% Third-country duty 12 tariff lines · average 2.4% 
EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.9% 
Türkiye 3% – 4.5% Third-country duty 8 tariff lines · average 4.1% 
USA Free – 2.5% General (MFN) 6 tariff lines · average 0.8% 
Canada Free – 6% General (MFN) 4 tariff lines · average 3% 
Mexico Free General (MFN) 9 tariff lines 
Brazil 12.6% – 18% General (MFN) 7 tariff lines · average 15.7% 
Argentina 12.6% – 18% General (MFN) 18 tariff lines · average 17.1% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 3.3% 
Japan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 6 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free – 4.5% General (MFN) 4 tariff lines · average 1.4% 
Nigeria 10% General (MFN) 1 tariff line Taiwan lines: 8708.94
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.
- N360321 U.S. CBP
The tariff classification and country of origin of a tie rod assembly
- N352712 U.S. CBP
The tariff classification and country of origin of ball joints and pitman arms
- N352155 U.S. CBP
The tariff classification and country of origin of inner and outer tie rods
- N349262 U.S. CBP
The tariff classification of steering coupler from South Korea
13 rulings in total for this code
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.
CCC code 8708.94.10.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 8708.94 (steering wheels, steering columns and steering boxes; parts thereof).
The column 1 rate is 7.5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 2%–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 free, the Brazil duty is 12.6%–18%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, 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%–4.5% and the Nigeria duty is 10%.
Taiwan imported goods of subheading 8708.94 worth US$78m in 2024; the largest supplier was China.
Questions and answers
What is the Taiwan import duty for CCC code 8708.94.10.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 7.5%; 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 8708.94 as a whole, the largest supplier in 2024 was China (US$27m), followed by Thailand.
Typical products
Everyday names, not part of the legal text.