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European Union tariff lines under HS 8708.40

Last updated

Key facts

HS subheading
8708.40
National lines
12
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Chapter
87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof

Summary

The European Union tariff splits HS 8708.40 (gear boxes and parts thereof) into 12 national lines: 8708 40 20 20 (automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of Chapter 87), 8708 40 20 25 (transmission assembly consisting of: -double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg, for use in…), 8708 40 20 70 (manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less, for use in the manufacture of motor vehicles of Heading 8703), 8708 40 20 80 (transmission gearbox without torque converter, with: - dual clutch, - 7 or more forward gears, - 1 reverse gear, - a maximum torque of 450Nm, - whether or not with electric motor integrated, - a height of 350mm or more but not more than 600mm, - a width 350mm or more but not more than 600mm, and - a weight of 70kg or more but not more than 110kg, for use in the manufacture of motor vehicles of…) and 8 others.

European Union lines under 8708.40

The European Union tariff splits HS 8708.40 (gear boxes and parts thereof) into 12 national lines: 8708 40 20 20 (automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of Chapter 87), 8708 40 20 25 (transmission assembly consisting of: -double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg, for use in…), 8708 40 20 70 (manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less, for use in the manufacture of motor vehicles of Heading 8703), 8708 40 20 80 (transmission gearbox without torque converter, with: - dual clutch, - 7 or more forward gears, - 1 reverse gear, - a maximum torque of 450Nm, - whether or not with electric motor integrated, - a height of 350mm or more but not more than 600mm, - a width 350mm or more but not more than 600mm, and - a weight of 70kg or more but not more than 110kg, for use in the manufacture of motor vehicles of…) and 8 others.

  • 8708 40 20 20Automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of Chapter 87
  • 8708 40 20 25Transmission assembly consisting of: -double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg, for use in the manufacture of motor vehicles of subheading 8703 22 and 8703 23
  • 8708 40 20 70Manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less, for use in the manufacture of motor vehicles of Heading 8703
  • 8708 40 20 80Transmission gearbox without torque converter, with: - dual clutch, - 7 or more forward gears, - 1 reverse gear, - a maximum torque of 450Nm, - whether or not with electric motor integrated, - a height of 350mm or more but not more than 600mm, - a width 350mm or more but not more than 600mm, and - a weight of 70kg or more but not more than 110kg, for use in the manufacture of motor vehicles of Heading 8703
  • 8708 40 20 90Other
  • 8708 40 50 10Automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of Chapter 87Duty: 4.5%
  • 8708 40 50 25Transmission assembly housing 3 other shafts inside it and offering a rotating switch for shift position, consisting of: -cast aluminium body, -differential gear, -2 electrical motors and gears, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, for use in the manufacture of motor vehicles of subheadings 8703 40 and 8703 60Duty: 4.5%
  • 8708 40 50 60Manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less, for use in the manufacture of motor vehicles of Heading 8703Duty: 4.5%
  • 8708 40 50 70Automatic transmission equipped with double clutch system with: -at least 8 gears, -an engine torque of 800 Nm or more, -an electronic differential, -a P-lock safety system, and -a TCU transmission control unit, for use in the manufacture of motor vehicles of heading 8703Duty: 4.5%
  • 8708 40 50 90OtherDuty: 4.5%
  • 8708 40 91 00Of closed-die forged steelDuty: 4.5%
  • 8708 40 99 00OtherDuty: 3.5%

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 8708.40 are live on border.bot for the United States (9 lines, also used by 1 other country).

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 8708.40?

The European Union tariff splits HS 8708.40 (gear boxes and parts thereof) into 12 national lines: 8708 40 20 20 (automatic hydrodynamic gearbox - with a hydraulic torque converter, - without transfer box and cardan shaft, - whether or not with front differential, for use in the manufacture of motor vehicles of Chapter 87), 8708 40 20 25 (transmission assembly consisting of: -double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg, for use in…), 8708 40 20 70 (manual gearbox in cast aluminium housing for transverse installation with: - maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less, for use in the manufacture of motor vehicles of Heading 8703), 8708 40 20 80 (transmission gearbox without torque converter, with: - dual clutch, - 7 or more forward gears, - 1 reverse gear, - a maximum torque of 450Nm, - whether or not with electric motor integrated, - a height of 350mm or more but not more than 600mm, - a width 350mm or more but not more than 600mm, and - a weight of 70kg or more but not more than 110kg, for use in the manufacture of motor vehicles of…) and 8 others.

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.

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