# European Union tariff lines under HS 8708.80 > The European Union tariff splits HS 8708.80 (suspension systems and parts thereof (including shock-absorbers)) into 8 national lines: 8708 80 20 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 20 90 (other), 8708 80 35 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 35 90 (other) and 4 others. Source: https://border.bot/countries/european-union/hs-codes/870880 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) / [8708.80](https://border.bot/countries/european-union/hs-codes/870880) ## Key facts - HS subheading: [8708.80](https://border.bot/hs-codes/870880) - National lines: 8 - 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 8708.80 The European Union tariff splits HS 8708.80 (suspension systems and parts thereof (including shock-absorbers)) into 8 national lines: 8708 80 20 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 20 90 (other), 8708 80 35 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 35 90 (other) and 4 others. - [8708 80 20 10](https://border.bot/countries/european-union/hs-codes/8708802010) Suspension systems and parts thereof (including shock-absorbers), 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, Upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87 - [8708 80 20 90](https://border.bot/countries/european-union/hs-codes/8708802090) Suspension systems and parts thereof (including shock-absorbers), 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, Other - [8708 80 35 10](https://border.bot/countries/european-union/hs-codes/8708803510) Suspension systems and parts thereof (including shock-absorbers), Other, Suspension shock-absorbers, Upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87. Duty (MFN): 4.5% - [8708 80 35 90](https://border.bot/countries/european-union/hs-codes/8708803590) Suspension systems and parts thereof (including shock-absorbers), Suspension shock-absorbers, Other. Duty (MFN): 4.5% - [8708 80 55 00](https://border.bot/countries/european-union/hs-codes/8708805500) Suspension systems and parts thereof (including shock-absorbers), Other, Anti roll bars; other torsion bars. Duty (MFN): 3.5% - [8708 80 91 00](https://border.bot/countries/european-union/hs-codes/8708809100) Suspension systems and parts thereof (including shock-absorbers), Other, Other, Of closed-die forged steel. Duty (MFN): 4.5% - [8708 80 99 30](https://border.bot/countries/european-union/hs-codes/8708809930) Suspension systems and parts thereof (including shock-absorbers), Other, Other, Other, Surface-hardened, steel piston rod for a hydraulic or hydropneumatic shock absorber of motor vehicles: -with a chrome coating, -of a diameter of 11 mm or more, but not more than 28 mm, -of a length of 80 mm or more, but not more than 600 mm, with a threaded end or a mandrel for resistance welding. Duty (MFN): 3.5% - [8708 80 99 90](https://border.bot/countries/european-union/hs-codes/8708809990) Suspension systems and parts thereof (including shock-absorbers), Other. Duty (MFN): 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 8708.80 are live on border.bot for the United States (10 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/870880): 10 lines, used by 1 other country - [The Harmonized System text for 8708.80](https://border.bot/hs-codes/870880) - Previous subheading: [8708.70](https://border.bot/countries/european-union/hs-codes/870870) Road wheels and parts and accessories thereof - Next subheading: [8708.91](https://border.bot/countries/european-union/hs-codes/870891) Other parts and accessories ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 8708.80? The European Union tariff splits HS 8708.80 (suspension systems and parts thereof (including shock-absorbers)) into 8 national lines: 8708 80 20 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 20 90 (other), 8708 80 35 10 (upper strut insulator containing - a metal holder with three mounting screws, and - a rubber bump for use in the manufacture of goods of Chapter 87), 8708 80 35 90 (other) and 4 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/870880.json