UK Global Tariff · commodity code · HS 8708.70
8708 70 10 15: Road wheels and parts: Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
Road wheels and parts
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
- 8708 70 00 00 Road wheels and parts and accessories thereof
- 8708 70 10 00 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; vehicles of heading 8703; vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; vehicles of heading 8705
- Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres
- 8708 70 10 15 Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
What you pay
Importing into UK
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 3
- Anti-dumping dutyDefinitive anti-dumping duty
- Applies to goods from
- China
- In force
- until 25 January 2027
- Legal act
- Taxation Notice: 2023/026
Rates for named exporters (2)
Company Rate Forged aluminium road wheels 8A25 22.3% Cast aluminium road wheels 8A26 0% with D008, otherwise 22.3% - Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionNon preferential duty under end-use 3%
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 6
- 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 controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/583
- Documents
- L100 Import licence " controlled substances" (ozone), issued by the Commission
- Y902
- 9Y06
- 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 of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
- 9065
- Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- 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) | — | |
| 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 |
Footnotes
TN200 The export of these items may be controlled under the Export Control Order 2008 as amended…
TN207 The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose tr…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 8708.70
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £65.4m | 14.1% | +7.7% |
 Italy | £61.8m | 13.3% | -5.3% |
 Poland | £51m | 11% | +5.8% |
 Germany | £49.6m | 10.7% | -13.8% |
 Taiwan | £41.8m | 9% | -8.1% |
 Türkiye | £34.9m | 7.5% | -21.2% |
 Morocco | £30.3m | 6.5% | +17.2% |
 Czechia | £26.3m | 5.7% | +1.7% |
Same subheading in other tariffs
8708.70 Road wheels and parts and accessories thereof
EU 3% – 4.5% Third-country duty 4 tariff lines · average 3.8% 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% Third-country duty 5 tariff lines · average 3.6% 
Mexico Free – 5% Third-country duty 6 tariff lines · average 0.8% 
Brazil 12.6% – 18% Third-country duty 2 tariff lines · average 15.3% 
Argentina 12.6% – 18% Third-country duty 12 tariff lines · average 17.6% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 10% Third-country duty 14 tariff lines · average 4.6% 
Japan Free Third-country duty 2 tariff lines Taiwan 2.5% – 15% Third-country duty 4 tariff lines · average 8.1% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 1% – 10% Third-country duty 4 tariff lines · average 7.8% 
Nigeria 10% Third-country duty 1 tariff line UK lines: 8708.70
- 8708 70 10 15Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 10 50Wheels of aluminium, whether or not with their accessories: other
- 8708 70 10 80Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 10 85Road wheels of steel, whether or not with their accessories: other
- 8708 70 10 92Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 10 95For the industrial assembly of: other, other, other
- 8708 70 50 15Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 50 50Wheels of aluminium, whether or not with their accessories: other
- 8708 70 50 80Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 50 85Wheels of aluminium: other, other
- 8708 70 91 15Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121
- 8708 70 91 90Wheel centres in star form, cast in one piece, of iron: other
- 8708 70 99 20Road wheels of steel, whether or not with their accessories
- 8708 70 99 30Fitted with pneumatic tyres, new or retreaded, of rubber: other
- 8708 70 99 80Road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, designed for - road tractors, - motor vehicles for the transport of persons and/or the transport of goods, - special purpose motor vehicles (for example, fire fighting vehicles, spraying lorries); excluding: - wheels for road quad bikes, - wheels for motor vehicles specifically designed for uses other than on public roads (for example, wheels for agricultural tractors or forestry tractors, for forklifts, for pushback tractors, for dumpers designed for off-highway use)
- 8708 70 99 85Road wheels and parts and accessories thereof: other, other, other, other
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.
- N357708 U.S. CBP
The tariff classification of skidder tracks from Czech Republic
- N357212 U.S. CBP
The tariff classification of steel wheels from India
- N356961 U.S. CBP
The classification and country of origin of tire and rim assemblies
- N355886 U.S. CBP
The tariff classification of wheel hub motors for shopping carts from China
- 600009225 HMRC
A blank aluminium road wheel, raw aluminium that hasn’t yet had any machining operations at all (turning, milling, drilling) is cast from mould & painted. Cannot be fitted to a vehicle. Cast from mould, made with various metals (Aluminium) Boxed in cardboard
12 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.
Commodity code 8708 70 10 15 is a line of the UK Global Tariff under HS subheading 8708.70 (road wheels and parts and accessories thereof).
No rate is printed on this line itself.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of road wheels and parts (HS 8708.70) into the UK came to £464.2m between September 2025 and August 2026 (down 3% on the year before); China supplied 14%, followed by Italy.
For the same subheading, 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%–5%, 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%–10%, the Japan duty is free, the Taiwan duty is 2.5%–15%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 1%–10% and the Nigeria duty is 10%.
The UK imported goods of subheading 8708.70 worth US$660m in 2024; the largest supplier was Germany.
Questions and answers
Do anti-dumping or other extra duties apply to 8708 70 10 15?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 8708.70 as a whole, the largest supplier in 2024 was Germany (US$89m), followed by Italy.
Typical products
Everyday names, not part of the legal text.