# European Union tariff line 8714 91 10 31: Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)

> In the European Union tariff, line 8714 91 10 31 covers frames and forks, and parts thereof, frames, painted, anodised, polished and/or lacquered, constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes). The general (MFN) duty rate is 4.7%. It falls under HS subheading 8714.91 in heading 87.14 (chapter 87).

Source: https://border.bot/countries/european-union/hs-codes/8714911031
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) / [8714.91](https://border.bot/countries/european-union/hs-codes/871491) / [8714 91 10 31](https://border.bot/countries/european-union/hs-codes/8714911031)

## Key facts

- Tariff line: 8714 91 10 31
- Covers: Frames and forks, and parts thereof, frames, painted, anodised, polished and/or lacquered, constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)
- Supplementary unit: Number of items (p/st)
- Duty (MFN): 4.7%
- Preferential rates: From 0% (56 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [8714.91](https://border.bot/hs-codes/871491)

## What this line covers

In the European Union tariff, line 8714 91 10 31 covers frames and forks, and parts thereof, frames, painted, anodised, polished and/or lacquered, constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes).

Its legal text is “Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)”, read under “Other”, “Frames and forks, and parts thereof”, “Frames”, “Painted, anodised, polished and/or lacquered” and “Other”.

## How it is structured

It falls under HS subheading 8714.91 in heading 87.14 (chapter 87). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 87: Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
- Heading 87.14: Parts and accessories of vehicles of headings 8711 to 8713
- Subheading 8714.91: Other
- Within the subheading: Frames and forks, and parts thereof
- Within the subheading: Frames
- Within the subheading: Painted, anodised, polished and/or lacquered
- Within the subheading: Other
- Line 8714 91 10 31: Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)

## Duty

The general (MFN) duty rate is 4.7%.

The rate is published on 8714 91 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.

A preferential rate of 1.2% applies to goods from GSP - General arrangements.

A preferential rate of 3.7% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 1.2%: GSP - General arrangements (2020)
- 3.7%: Mercosur (5500)

## 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 8714.91 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/871491): 4 lines, used by 1 other country
- [The Harmonized System text for 8714.91](https://border.bot/hs-codes/871491)

## Other lines under 8714.91

- [8714 91 10 21](https://border.bot/countries/european-union/hs-codes/8714911021) Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)
- [8714 91 10 25](https://border.bot/countries/european-union/hs-codes/8714911025) Frame, constructed from aluminium or aluminium and carbon fibres and artificial resin, for the use in the manufacture of bicycles (including electric bicycles)
- [8714 91 10 29](https://border.bot/countries/european-union/hs-codes/8714911029) Other
- [8714 91 10 35](https://border.bot/countries/european-union/hs-codes/8714911035) Frame, constructed from aluminium or aluminium and carbon fibres and artificial resin, for the use in the manufacture of bicycles (including electric bicycles)
- [8714 91 10 39](https://border.bot/countries/european-union/hs-codes/8714911039) Other
- [8714 91 10 75](https://border.bot/countries/european-union/hs-codes/8714911075) Constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes)
- [8714 91 10 77](https://border.bot/countries/european-union/hs-codes/8714911077) Frame, constructed from aluminium or aluminium and carbon fibres and artificial resin, for the use in the manufacture of bicycles (including electric bicycles)
- [8714 91 10 89](https://border.bot/countries/european-union/hs-codes/8714911089) Other
- [8714 91 30 25](https://border.bot/countries/european-union/hs-codes/8714913025) Front forks, except rigid (non-telescopic) front forks made entirely of steel, for use in the manufacture of bicycles (including electric bicycles)
- [8714 91 30 29](https://border.bot/countries/european-union/hs-codes/8714913029) Other
- [8714 91 30 35](https://border.bot/countries/european-union/hs-codes/8714913035) Front forks, except rigid (non-telescopic) front forks made entirely of steel, for use in the manufacture of bicycles (including electric bicycles)
- [8714 91 30 39](https://border.bot/countries/european-union/hs-codes/8714913039) Other
- [8714 91 30 72](https://border.bot/countries/european-union/hs-codes/8714913072) Front forks, except rigid (non-telescopic) front forks made entirely of steel, for use in the manufacture of bicycles (including electric bicycles)
- [8714 91 30 89](https://border.bot/countries/european-union/hs-codes/8714913089) Other
- [8714 91 90 00](https://border.bot/countries/european-union/hs-codes/8714919000) Parts

- Previous line: [8714 91 10 29](https://border.bot/countries/european-union/hs-codes/8714911029) Other
- Next line: [8714 91 10 35](https://border.bot/countries/european-union/hs-codes/8714911035) Frame, constructed from aluminium or aluminium and carbon fibres and artificial resin, for the use in the manufacture of bicycles (including electric bicycles)

## Frequently asked questions

### What does tariff line 8714 91 10 31 cover in the European Union tariff?

In the European Union tariff, line 8714 91 10 31 covers frames and forks, and parts thereof, frames, painted, anodised, polished and/or lacquered, constructed from carbon fibres and artificial resin, for use in the manufacture of bicycles (including e-bikes).

### What is the general (MFN) duty on 8714 91 10 31 in the European Union?

The general (MFN) duty rate is 4.7%. The rate is published on 8714 91 00 00.

### Which preferential rates apply to 8714 91 10 31?

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+ (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, Japan, 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. A preferential rate of 1.2% applies to goods from GSP - General arrangements. A preferential rate of 3.7% applies to goods from Mercosur.

## 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/8714911031.json