# European Union tariff lines under HS 8708.21

> The European Union tariff splits HS 8708.21 (other parts and accessories of bodies (including cabs): Safety seat belts) into 2 national lines: 8708 21 10 00 (for 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) and 8708 21 90 00 (other).

Source: https://border.bot/countries/european-union/hs-codes/870821
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 87](https://border.bot/countries/european-union/hs-codes/87) / [8708.21](https://border.bot/countries/european-union/hs-codes/870821)

## Key facts

- HS subheading: [8708.21](https://border.bot/hs-codes/870821)
- National lines: 2
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

## European Union lines under 8708.21

The European Union tariff splits HS 8708.21 (other parts and accessories of bodies (including cabs): Safety seat belts) into 2 national lines: 8708 21 10 00 (for 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) and 8708 21 90 00 (other).

- [8708 21 10 00](https://border.bot/countries/european-union/hs-codes/8708211000) Other parts and accessories of bodies (including cabs), Safety seat belts, For 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 21 90 00](https://border.bot/countries/european-union/hs-codes/8708219000) Other parts and accessories of bodies (including cabs), Safety seat belts, Other. Duty (MFN): 4.5%

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 8708.21 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/870821): 1 line, used by 1 other country
- [The Harmonized System text for 8708.21](https://border.bot/hs-codes/870821)

- Previous subheading: [8708.10](https://border.bot/countries/european-union/hs-codes/870810) Bumpers and parts thereof
- Next subheading: [8708.22](https://border.bot/countries/european-union/hs-codes/870822) Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8708.21?

The European Union tariff splits HS 8708.21 (other parts and accessories of bodies (including cabs): Safety seat belts) into 2 national lines: 8708 21 10 00 (for 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) and 8708 21 90 00 (other).

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/870821.json