# European Union tariff lines under HS 8708.70

> The European Union tariff splits HS 8708.70 (road wheels and parts and accessories thereof) into 16 national lines: 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), 8708 70 10 50 (other), 8708 70 10 80 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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…), 8708 70 10 85 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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 …) and 12 others.

Source: https://border.bot/countries/european-union/hs-codes/870870
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) / [8708.70](https://border.bot/countries/european-union/hs-codes/870870)

## Key facts

- HS subheading: [8708.70](https://border.bot/hs-codes/870870)
- National lines: 16
- 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 8708.70

The European Union tariff splits HS 8708.70 (road wheels and parts and accessories thereof) into 16 national lines: 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), 8708 70 10 50 (other), 8708 70 10 80 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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…), 8708 70 10 85 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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 …) and 12 others.

- [8708 70 10 15](https://border.bot/countries/european-union/hs-codes/8708701015) Road wheels and parts and accessories thereof, 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, fitted 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 50](https://border.bot/countries/european-union/hs-codes/8708701050) Road wheels and parts and accessories thereof, 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, Other
- [8708 70 10 80](https://border.bot/countries/european-union/hs-codes/8708701080) Road wheels and parts and accessories thereof, 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, Other, Road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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…
- [8708 70 10 85](https://border.bot/countries/european-union/hs-codes/8708701085) Road wheels and parts and accessories thereof, 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, Road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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 …
- [8708 70 10 92](https://border.bot/countries/european-union/hs-codes/8708701092) Road wheels and parts and accessories thereof, 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, Other, Other, fitted 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 95](https://border.bot/countries/european-union/hs-codes/8708701095) Road wheels and parts and accessories thereof, 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, Other
- [8708 70 50 15](https://border.bot/countries/european-union/hs-codes/8708705015) Road wheels and parts and accessories thereof, Other, Wheels of aluminium; parts and accessories of wheels, of aluminium, Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres, fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121. Duty (MFN): 4.5%
- [8708 70 50 50](https://border.bot/countries/european-union/hs-codes/8708705050) Road wheels and parts and accessories thereof, Wheels of aluminium; parts and accessories of wheels, of aluminium, Wheels of aluminium, whether or not with their accessories and whether or not fitted with tyres, Other. Duty (MFN): 4.5%
- [8708 70 50 80](https://border.bot/countries/european-union/hs-codes/8708705080) Road wheels and parts and accessories thereof, Other, Wheels of aluminium; parts and accessories of wheels, of aluminium, Other, fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121. Duty (MFN): 4.5%
- [8708 70 50 85](https://border.bot/countries/european-union/hs-codes/8708705085) Road wheels and parts and accessories thereof, Wheels of aluminium; parts and accessories of wheels, of aluminium, Other. Duty (MFN): 4.5%
- [8708 70 91 15](https://border.bot/countries/european-union/hs-codes/8708709115) Road wheels and parts and accessories thereof, Other, Wheel centres in star form, cast in one piece, of iron or steel, fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121. Duty (MFN): 3%
- [8708 70 91 90](https://border.bot/countries/european-union/hs-codes/8708709190) Road wheels and parts and accessories thereof, Wheel centres in star form, cast in one piece, of iron or steel, Other. Duty (MFN): 3%
- [8708 70 99 20](https://border.bot/countries/european-union/hs-codes/8708709920) Road wheels and parts and accessories thereof, Other, Other, 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 of steel, whether or not with their accessories. Duty (MFN): 4.5%
- [8708 70 99 30](https://border.bot/countries/european-union/hs-codes/8708709930) Road wheels and parts and accessories thereof, Fitted with pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121, Other. Duty (MFN): 4.5%
- [8708 70 99 80](https://border.bot/countries/european-union/hs-codes/8708709980) Road wheels and parts and accessories thereof, Other, Other, Other, Road 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). Duty (MFN): 4.5%
- [8708 70 99 85](https://border.bot/countries/european-union/hs-codes/8708709985) Road wheels and parts and accessories thereof, 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 8708.70 are live on border.bot for the United States (11 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/870870): 11 lines, used by 1 other country
- [The Harmonized System text for 8708.70](https://border.bot/hs-codes/870870)

- Previous subheading: [8708.50](https://border.bot/countries/european-union/hs-codes/870850) Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
- Next subheading: [8708.80](https://border.bot/countries/european-union/hs-codes/870880) Suspension systems and parts thereof (including shock-absorbers)

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8708.70?

The European Union tariff splits HS 8708.70 (road wheels and parts and accessories thereof) into 16 national lines: 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), 8708 70 10 50 (other), 8708 70 10 80 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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…), 8708 70 10 85 (road wheels of steel, whether or not with their accessories and whether or not fitted with tyres, 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 …) and 12 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.

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/870870.json