UK Global Tariff · commodity code · HS 8708.94
8708 94 99 30: Steering wheels, columns and boxes: Lower assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45 or jis g4051 grade s45c) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 66.39 mm or more but not more than 88.64 mm, -an outer diameter of 27.47 mm or more but not more than 28.38 mm, -an inner hole of diameter 6.50 mm or more but not more than 6.58 mm, -an external 26-teeth spline with major diameter 21.18 mm or more but not more than 21.44 mm, -a knurling on a part of outer surface of major diameter 26.0 mm or more but not more than 26.1 mm, -with or without an external 24-tooth spline and with a major diameter 24.75 mm or more but not more than 25 mm, for use in the manufacture of vehicle's steering system
Steering wheels, columns and boxes
✓ 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
- Other parts and accessories
- 8708 94 00 00 Steering wheels, steering columns and steering boxes; parts thereof
- Other
- Parts
- 8708 94 99 00 Other
- 8708 94 99 30 Lower assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45 or jis g4051 grade s45c) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 66.39 mm or more but not more than 88.64 mm, -an outer diameter of 27.47 mm or more but not more than 28.38 mm, -an inner hole of diameter 6.50 mm or more but not more than 6.58 mm, -an external 26-teeth spline with major diameter 21.18 mm or more but not more than 21.44 mm, -a knurling on a part of outer surface of major diameter 26.0 mm or more but not more than 26.1 mm, -with or without an external 24-tooth spline and with a major diameter 24.75 mm or more but not more than 25 mm, for use in the manufacture of vehicle's steering system
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 5
- 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 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) | — | 2% |
| 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 8708.94
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 France | £63.1m | 16.4% | -7.4% |
 Hungary | £59.3m | 15.4% | -14.9% |
 Germany | £54.5m | 14.1% | -15.2% |
 Japan | £49.4m | 12.8% | +0.4% |
 Poland | £25.2m | 6.5% | -25.5% |
 Romania | £22.7m | 5.9% | -24.1% |
 Portugal | £21.3m | 5.5% | -9.5% |
 China | £19.2m | 5% | +20.7% |
Same subheading in other tariffs
8708.94 Steering wheels, steering columns and steering boxes; parts thereof
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% Third-country duty 4 tariff lines · average 3% 
Mexico Free Third-country duty 9 tariff lines 
Brazil 12.6% – 18% Third-country duty 7 tariff lines · average 15.7% 
Argentina 12.6% – 18% Third-country duty 18 tariff lines · average 17.1% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% Japan Free Third-country duty 1 tariff line 
Taiwan 4% – 7.5% Third-country duty 3 tariff lines · average 6.3% 
GCC 5% Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia Free – 4.5% Third-country duty 4 tariff lines · average 1.4% 
Nigeria 10% Third-country duty 1 tariff line UK lines: 8708.94
- 8708 94 20 00For the industrial assembly of: 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
- 8708 94 35 00Steering wheels, steering columns and steering boxes
- 8708 94 91 00Of closed-die forged steel
- 8708 94 99 10Hub gear made of cold rolled carbon steel (per astm a1008), molded into the plastic and pressed on pinion, with: -an outer diameter of 81.2 mm or more, but not more than 82.55 mm, -an inner diameter of 25.9 mm or more, but not more than 25.97 mm, -a height of the lower side of inner diameter of 11.63 mm or more, but not more than 12.13 mm, -a height of the upper side of inner diameter of 3.25 mm or more, but not more than 3.5 mm, -an overall height of 11.63 mm or more, but not more than 19.5 mm for use in the manufacture of vehicle's steering system
- 8708 94 99 20Intermediate steering shaft forming part of the steering column with: -a torsional rigidity of 25 nm/degree or more, -a tubular male shaft in welded carbon steel tube (per gb/t 699 grade 20), -a tubular female shaft in welded carbon steel tube (per with gb/t 699 grade 20), -two spiders universal joint made of chromium alloy steel (per gb/t 5216 grade 20crmntih), -a length in nominal telescope position of 396 mm or more but not more than 467 mm, -a coupling interface on both ends with internal toothing, -two cardan joints on both sides, -a telescope shaft function with a range of 74 mm or more but not more than 115 mm, for use in the manufacture of vehicle's steering system
- 8708 94 99 30Lower assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45 or jis g4051 grade s45c) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 66.39 mm or more but not more than 88.64 mm, -an outer diameter of 27.47 mm or more but not more than 28.38 mm, -an inner hole of diameter 6.50 mm or more but not more than 6.58 mm, -an external 26-teeth spline with major diameter 21.18 mm or more but not more than 21.44 mm, -a knurling on a part of outer surface of major diameter 26.0 mm or more but not more than 26.1 mm, -with or without an external 24-tooth spline and with a major diameter 24.75 mm or more but not more than 25 mm, for use in the manufacture of vehicle's steering system
- 8708 94 99 40Upper assist shaft as part of the steering column made of carbon steel (per gb/t699 grade 45) with: -an ultimate torsional strength load of 325 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 165.3 mm or more but not more than 204.2 mm, -an outer diameter of 22.87 mm or more but not more than 22.92 mm, -an internal hole of diameter 6.50 or more but not more than 6.58 mm, -an external spline, for use in the manufacture of vehicle's steering system
- 8708 94 99 50Lower shaft as part of the steering column made of aluminium alloy (per astm b221m grade 6105), air quenched and tempered with: -an ultimate torsional strength of 260 nm or more, -a length of 296.7 mm or more but not more than 297.8 mm, -an external 18-tooth spline on all shaft length with major diameter of 28.7 mm or more but not more than 29 mm, -an 18-tooth internal spline with a minor diameter of 19.7 mm or more but not more than 20 mm, for use in the manufacture of vehicle's steering system
- 8708 94 99 60Torsion bar as part of the steering column made of carbon alloy steel (per sae j1268, grade 5160h of modified chemistry for carbon content of 0.53 or more, but not more than 0.56) with: -a shaft torsional stiffness of 2.5 nm/degree or more but not more than 2.7 nm/degree, -a length of 107.75 mm or more but not more than 108.25 mm, -an outer diameter of 6.38 mm or more but not more than 6.42 mm, -two external 18-tooth splines on both shaft ends with a major diameter of 6.70 mm or more but not more than 6.85 mm, as interface to pressing with matting input and output shafts, -entire surface shot peened, for use in the manufacture of vehicle's steering system
- 8708 94 99 70Tubular steering shaft as part of the steering column made of carbon steel welded tube (per en 10305/2, e235 c or gb/t699 grade 20) with: -an ultimate torsional strength of 300 nm or more and johnson apparent elastic limit (j.a.e.l) values of 275 nm or more, -a length of 245.48 mm or more but not more than 287.5 mm, -an outer diameter of 23.95 mm or more but not more than 32.25 mm, -an interface for steering wheel connection either in a form of an external 40-tooth spline with major diameter of 17.1 mm or more but not more than 17.5 mm and an internal thread m12x1.75-6h or in a form of an external hexagon with a short diagonal of 15.05 mm or more but not more than 15.35mm and an internal thread m10x1.5-6h, -an interface either in a form of an internal 10-tooth spline of length of 98.0 mm or more but not more than 160 mm, with minor diameter of 16.1 mm or more but not more than 16.4 mm or in a form of an internal 48-tooth spline of length of 151 mm or more but not more than 160 mm, with minor diameter of 23.2 mm or more but not more than 23.3 mm, for use in the manufacture of vehicle's steering system
- 8708 94 99 80Blank assembly worm gear, consisting of a hub of carbon steel (gb/t 699 grade 25 or din en 10277 grade 11smn30) and a ring of cast polyamide 6/12 with: - an outer diameter of 97.35 mm or more, but not more than 102.65 mm, - an inner diameter of 27.91 mm or more, but not more than 27.93 mm, - a height of the hub of 11.75 mm or more, but not more than 12.00 mm, - an overall height of 16.00 mm or more, but not more than 18.00 mm
- 8708 94 99 90Steering wheels, steering columns and steering boxes: other, parts, 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.
- 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.
Commodity code 8708 94 99 30 is a line of the UK Global Tariff under HS subheading 8708.94 (steering wheels, steering columns and steering boxes; parts thereof).
The third-country duty is 2%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of steering wheels, columns and boxes (HS 8708.94) into the UK came to £385.6m between September 2025 and August 2026 (down 11% on the year before); France supplied 16%, followed by Hungary.
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 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 Taiwan duty is 4%–7.5%, 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%.
The UK imported goods of subheading 8708.94 worth US$607m in 2024; the largest supplier was Germany.
Questions and answers
What is the UK import duty for commodity code 8708 94 99 30?
The third-country duty in the UK Global Tariff is 2%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 8708 94 99 30?
174 countries have a preferential rate on this line, 174 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 8708 94 99 30?
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 8708.94 as a whole, the largest supplier in 2024 was Germany (US$117m), followed by France.
Typical products
Everyday names, not part of the legal text.