Verified tariff evidence · HS 870899
Other motor-vehicle parts import duty in European Union
The exact HS 870899 national lines in this evidence set show a base MFN rate of 3% to 4.5%. The detailed destination code and product description decide which line applies.
Tariff snapshot checked 20 June 2026; source and line details are shown below.
The short answer
- Base MFN duty
- 3% to 4.5%
- National tariff lines found
- 3 exact-HS6 lines
- Import tax input
- Import VAT applies under the relevant EU member-state VAT schedule.
- Tariff source
- EU Combined Nomenclature and Common Customs Tariff (2026)
This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.
National tariff lines under HS 870899
Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.
| National code | Official description | MFN rate |
|---|---|---|
8708.99.10 | ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj > Other > 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 3 piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm or with a spark-ignition internal combustion piston engine of a cylinder capacity 3 not exceeding 2 800 cm ; 1 Vehicles of heading 8705 ( ) | 3% |
8708.99.93 | ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj > Other > Of closed-die forged steel | 4.5% |
8708.99.97 | ELI: http://data.europa.eu/eli/reg_impl/2025/1926/oj > Other | 3.5% |
Classification checks for other motor-vehicle parts
HS 870899 is a residual provision for motor-vehicle parts and accessories not covered by a more specific 8708 subheading. Identifiable parts can move to their own headings or subheadings.
- What vehicle is the part solely or principally used with?
- Is there a more specific heading for the article?
- Is it a complete part, an accessory or general-purpose hardware?
Worked import-cost example
This illustration uses €1,000.00 of goods, €75.00 shipping and €25.00 insurance. The illustration treats goods, shipping and insurance to the EU border as the planning customs value.
| Scenario | Rate | Duty | Import tax | Illustrative total |
|---|---|---|---|---|
| Lowest evidenced line | 3% | €33.00 | Use member-state rate | Duty-only total shown below |
| Highest evidenced line | 4.5% | €49.50 | Use member-state rate | Duty-only total shown below |
Goods, shipping, insurance and duty total €1,133.00 before destination import VAT.
Tax limitation: No single EU import VAT rate exists. The worked total therefore stops at duty; use the rate and rules of the member state of import.
Change the shipment values or origin
The estimator can compare the base line with any imported preference or trade-measure evidence.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: loading duty data.
VAT/GST basis: loading VAT/GST data
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Evidence and official sources
- Classification and base MFN tariff EU Combined Nomenclature and Common Customs Tariff
Exact HS 870899 rows; reference year 2026.
- Import tax European Commission VAT rates
Import VAT applies under the relevant EU member-state VAT schedule.
Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after
that date, so check it again before placing an order or making a declaration.
Compare another destination or product
Same product
- Other motor-vehicle parts duty in United Kingdom: 2% to 4%
- Other motor-vehicle parts duty in United States: 0% to 2.5%
- Other motor-vehicle parts duty in Australia: 0% to 5%
- Other motor-vehicle parts duty in Canada: 0% to 6%