European Union tariff line 8714 99 90 19: Other
Last updated
Key facts
- Tariff line
- 8714 99 90 19
- Covers
- Other; parts, complete wheels with or without tubes, tyres and sprockets
- 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
- HS subheading
- 8714.99
Summary
In the European Union tariff, line 8714 99 90 19 covers other; parts, complete wheels with or without tubes, tyres and sprockets. The general (MFN) duty rate is 4.7%. It falls under HS subheading 8714.99 in heading 87.14 (chapter 87).
What this line covers
In the European Union tariff, line 8714 99 90 19 covers other; parts, complete wheels with or without tubes, tyres and sprockets.
Its legal text is “Other”, read under “Other; parts” and “Complete wheels with or without tubes, tyres and sprockets”.
How it is structured
It falls under HS subheading 8714.99 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 8714.99
- Other; parts
- Within the subheading
- Complete wheels with or without tubes, tyres and sprockets
- Line 8714 99 90 19
- Other
Duty
The general (MFN) duty rate is 4.7%.
The rate is published on 8714 99 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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 8714.99
- 8714 99 10 20Bicycle handlebars, - with or without integrated stem, - either made out of carbon fibres and synthetic resin or made of aluminium, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 10 29Other
- 8714 99 10 89Bicycle handlebars, - with or without integrated stem, - either made out of carbon fibres and synthetic resin or made of aluminium, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 10 99Other
- 8714 99 30 00Luggage carriers
- 8714 99 50 11Derailleur gears, consisting of: -rear derailleur and mounting articles, -with or without front derailleur, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 50 19Other
- 8714 99 50 91Derailleur gears, consisting of: -rear derailleur and mounting articles, -with or without front derailleur, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 50 99Other
- 8714 99 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 parties
- 8714 99 90 30Seat posts, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 90 40Stem for bicycle handlebars, for use in the manufacture of bicycles (including electric bicycles)
- 8714 99 90 50Rear air shock absorber in form of a pneumatic spring element with oil damper for use in the manufacture of bicycles, including electrical bicycles
- 8714 99 90 89Other
In other countries
National tariff lines under 8714.99 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
What does tariff line 8714 99 90 19 cover in the European Union tariff?
In the European Union tariff, line 8714 99 90 19 covers other; parts, complete wheels with or without tubes, tyres and sprockets.
What is the general (MFN) duty on 8714 99 90 19 in the European Union?
The general (MFN) duty rate is 4.7%. The rate is published on 8714 99 00 00.
Which preferential rates apply to 8714 99 90 19?
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.