Key facts
- HS subheading
- 8714.94
- Duty (MFN)
- 4.7%
- National lines
- 6
- 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 8714.94 (other: Brakes, including coaster braking hubs and hub brakes, and parts thereof) into 6 national lines: 8714 94 20 05 (coaster braking hubs and hub brakes), 8714 94 20 91 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties), 8714 94 20 99 (other), 8714 94 90 11 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties) and 2 others. The general (MFN) duty is 4.7% on all 6 lines.
European Union lines under 8714.94
The European Union tariff splits HS 8714.94 (other: Brakes, including coaster braking hubs and hub brakes, and parts thereof) into 6 national lines: 8714 94 20 05 (coaster braking hubs and hub brakes), 8714 94 20 91 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties), 8714 94 20 99 (other), 8714 94 90 11 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties) and 2 others.
The general (MFN) duty is 4.7% on all 6 lines.
- 8714 94 20 05Coaster braking hubs and hub brakesDuty: 4.7%
- 8714 94 20 91Originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted partiesDuty: 4.7%
- 8714 94 20 99OtherDuty: 4.7%
- 8714 94 90 11Originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted partiesDuty: 4.7%
- 8714 94 90 19OtherDuty: 4.7%
- 8714 94 90 90OtherDuty: 4.7%
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 8714.94 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8714.94?
The European Union tariff splits HS 8714.94 (other: Brakes, including coaster braking hubs and hub brakes, and parts thereof) into 6 national lines: 8714 94 20 05 (coaster braking hubs and hub brakes), 8714 94 20 91 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties), 8714 94 20 99 (other), 8714 94 90 11 (originating in or consigned from China: - in quantities below 300 units per month on average for a period not exceeding 12 months, or to be transferred to a party in quantities below 300 units per month on average for a period not exceeding 12 months; or - to be transferred to another holder of an end-use authorisation or to exempted parties) and 2 others.
What is the duty on HS 8714.94 in the European Union?
The general (MFN) duty is 4.7% on all 6 lines.
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.