{
  "summary": "In the European Union tariff, line 8708 91 20 30 covers other parts and accessories, radiators and parts 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, aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores lar…. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 8708.91 in heading 87.08 (chapter 87).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "8708 91 20 30",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "Other parts and accessories, radiators and parts 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, aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores lar…",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Supplementary unit",
      "value": "Number of items (p/st), imports only",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Duty (MFN)",
      "value": "None recorded",
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    },
    {
      "label": "Preferential rates",
      "value": "From 0% (54 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
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    {
      "label": "Restrictions",
      "value": "None recorded",
      "source": null
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
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    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
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    {
      "label": "HS subheading",
      "value": "8708.91",
      "source": null,
      "url": "https://border.bot/hs-codes/870891"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 8708 91 20 30 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 8708 91 20 30 covers other parts and accessories, radiators and parts 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, aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores lar…."
    },
    {
      "question": "Which preferential rates apply to 8708 91 20 30?",
      "answer": "Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 8708 91 20 30 covers other parts and accessories, radiators and parts 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, aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores lar….",
        "Its legal text is “Aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores larger than 0,2mm -with a weight of 0,2kg or more but not more than 3kg”, read under “Other parts and accessories”, “Radiators and parts thereof” and “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”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 8708.91 in heading 87.08 (chapter 87). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "border.bot holds no general (MFN) duty rate for this line.",
        "Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 8708.91 are live on border.bot for the United States (7 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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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    "chapter": {
      "code": "87",
      "description": "Vehicles other than railway or tramway rolling stock, and parts and accessories thereof"
    },
    "heading": {
      "code": "8708",
      "description": "Parts and accessories of the motor vehicles of headings 8701 to 8705"
    },
    "subheading": {
      "code": "870891",
      "description": "Other parts and accessories: Radiators and parts thereof"
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    "line": {
      "code": "8708912030",
      "description": "Aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores larger than 0,2mm -with a weight of 0,2kg or more but not more than 3kg",
      "levels": [
        "Other parts and accessories",
        "Radiators and parts 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",
        "Aluminium alloy inlet or outlet air tank of heat exchangers for car cooling systems, manufactured to standard EN AC 42100 or EN AC 43000 T6 with - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores lar…"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [
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          "code": "NAR",
          "abbreviation": "p/st",
          "label": "Number of items",
          "unit": "piece",
          "direction": "import",
          "origins": null
        }
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      "special": null,
      "general": null,
      "preferences": [
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          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1007",
              "label": "EU-Switzerland agreement: re-imported goods"
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            {
              "code": "1033",
              "label": "CARIFORUM"
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            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
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            {
              "code": "1035",
              "label": "SADC EPA"
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              "code": "2000",
              "label": "Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…"
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            {
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              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              "label": "EEA - European Economic Area"
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              "label": "GSP - General arrangements"
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            {
              "code": "2027",
              "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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              "label": "OCTs (Overseas Countries and Territories)"
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              "code": "2200",
              "label": "Central America"
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              "label": "Albania"
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            {
              "code": "BA",
              "label": "Bosnia and Herzegovina"
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            {
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              "label": "Canada"
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              "label": "Switzerland"
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            {
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              "label": "Côte d'Ivoire"
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            {
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              "label": "Chile"
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              "label": "Colombia"
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              "label": "United Kingdom"
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            {
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              "label": "Georgia"
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              "label": "Israel"
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              "label": "Jordan"
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              "label": "Kenya"
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              "label": "South Korea"
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              "label": "North Macedonia"
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              "label": "New Zealand"
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            {
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              "label": "Peru"
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            {
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              "label": "Vietnam"
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              "label": "a group of origins (TARIC area XC)"
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              "code": "XK",
              "label": "Kosovo"
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            {
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              "label": "a group of origins (TARIC area XL)"
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            {
              "code": "XS",
              "label": "Serbia"
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            {
              "code": "ZA",
              "label": "South Africa"
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      "measures": [],
      "restrictions": []
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    "siblings": [
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        "code": "8708912020",
        "description": "Aluminium cooler using compressed air with a ribbed design of a kind used in the manufacture of goods of Chapter 87"
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      {
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        "description": "Other"
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        "description": "Aluminium cooler using compressed air with a ribbed design of a kind used in the manufacture of goods of Chapter 87"
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      {
        "code": "8708913520",
        "description": "Turbocharger cooling duct containing: -an aluminum alloy duct with at least one metal holder and at least two mounting holes, -a rubber pipe with clips, -a stainless steel flange highly resistant to corrosion [SUS430JIL], for use in the manufacture of compression ignition engines of motor vehicles"
      },
      {
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        "description": "Two-circuit aluminum heat exchanger for automatic transmission of passenger cars: -of the stack-plate type, -with two pairs of inlet and outlet, each for the coolant/water circuit and the transmission oil circuit, -with at least two mounting holes, -whether or not with the connection hoses, for use in the manufacture of goods of Chapter 87"
      },
      {
        "code": "8708913540",
        "description": "Radiators: -with corrosion protection, -for pressures up to 150 PSI (1034 kPa), -with individual replaceable, cooling tubes in brass or copper, for use in the production of engine and charge air cooling with a weight of 265 kg or more but not more than 599 kg"
      },
      {
        "code": "8708913590",
        "description": "Other"
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