Key facts
- HS subheading
- 8712.00
- National lines
- 7
- 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
- Chapter
- 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Summary
The European Union tariff splits HS 8712.00 (bicycles and other cycles (including delivery tricycles), not motorised) into 7 national lines: 8712 00 30 10 (consigned from Indonesia, Malaysia, Sri Lanka or Tunisia), 8712 00 30 20 (consigned from Cambodia, Pakistan or the Philippines), 8712 00 30 90 (other), 8712 00 70 10 (unicycles) and 3 others. The general (MFN) duty differs by line: 14% on 8712 00 30 10, 14% on 8712 00 30 20, 14% on 8712 00 30 90, 15% on 8712 00 70 10, 15% on 8712 00 70 91, 15% on 8712 00 70 92 and 15% on 8712 00 70 99.
European Union lines under 8712.00
The European Union tariff splits HS 8712.00 (bicycles and other cycles (including delivery tricycles), not motorised) into 7 national lines: 8712 00 30 10 (consigned from Indonesia, Malaysia, Sri Lanka or Tunisia), 8712 00 30 20 (consigned from Cambodia, Pakistan or the Philippines), 8712 00 30 90 (other), 8712 00 70 10 (unicycles) and 3 others.
The general (MFN) duty differs by line: 14% on 8712 00 30 10, 14% on 8712 00 30 20, 14% on 8712 00 30 90, 15% on 8712 00 70 10, 15% on 8712 00 70 91, 15% on 8712 00 70 92 and 15% on 8712 00 70 99.
- 8712 00 30 10Consigned from Indonesia, Malaysia, Sri Lanka or TunisiaDuty: 14%
- 8712 00 30 20Consigned from Cambodia, Pakistan or the PhilippinesDuty: 14%
- 8712 00 30 90OtherDuty: 14%
- 8712 00 70 10UnicyclesDuty: 15%
- 8712 00 70 91Consigned from Indonesia, Malaysia, Sri Lanka or TunisiaDuty: 15%
- 8712 00 70 92Consigned from Cambodia, Pakistan or the PhilippinesDuty: 15%
- 8712 00 70 99OtherDuty: 15%
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 8712.00 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8712.00?
The European Union tariff splits HS 8712.00 (bicycles and other cycles (including delivery tricycles), not motorised) into 7 national lines: 8712 00 30 10 (consigned from Indonesia, Malaysia, Sri Lanka or Tunisia), 8712 00 30 20 (consigned from Cambodia, Pakistan or the Philippines), 8712 00 30 90 (other), 8712 00 70 10 (unicycles) and 3 others.
What is the duty on HS 8712.00 in the European Union?
The general (MFN) duty differs by line: 14% on 8712 00 30 10, 14% on 8712 00 30 20, 14% on 8712 00 30 90, 15% on 8712 00 70 10, 15% on 8712 00 70 91, 15% on 8712 00 70 92 and 15% on 8712 00 70 99.
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.