87084000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Parts and accessories of the motor vehicles of headings 8701 to 8705
Gear boxes and parts thereof
Subcodes (4)
Classification of gear boxes CN 870840
CN code 870840 covers gear boxes and their parts intended for motor vehicles under headings 8701 to 8705. Gear boxes are a key drivetrain component enabling gear ratio changes and torque transmission from the engine to the drive wheels. This code classifies manual, automatic, automated manual (AMT), dual-clutch (DSG/DCT), and continuously variable (CVT) transmissions. The code covers both complete gear boxes and individual parts - shafts, gears, synchronisers, housings, shift mechanisms, and hydraulic controllers. Importing gear boxes follows standard customs procedures, and duty rates should be verified in the TARIC or ISZTAR system. Gear boxes do not require separate E-mark approval but must be compatible with the vehicle's type approval.
Import procedures and customs aspects of gear boxes
Importing gear boxes into the EU requires accurate determination of customs value, covering the purchase price, transport costs, and insurance. Gear boxes as high-value subassemblies receive particular customs authority attention regarding the accuracy of declared values. Importing remanufactured gear boxes requires appropriate marking in customs documentation and may be subject to different regulations than new units. Importers may benefit from preferential duty rates under EU trade agreements, provided origin is documented. Gear boxes destined for vehicles manufactured for export may be placed under the inward processing procedure. Importing used gear boxes is permitted, but their customs value should reflect the technical condition and degree of wear. Transmission oil contained in an imported gear box does not change its tariff classification.
Gear box market - technologies and future outlook
The gear box market is undergoing fundamental transformation driven by automotive electrification. Fully electric vehicles generally do not require multi-speed gear boxes, using single-speed reducers instead. However, some sports car manufacturers are introducing two-speed transmissions for electric vehicles, optimising performance and range. Hybrid vehicles use specialised gear boxes combining combustion and electric drivetrains. In the combustion vehicle market, automatic and dual-clutch transmissions dominate, displacing manual gear boxes in most segments. Third-country gear box imports mainly serve vehicle manufacturers and replacement parts distributors. The gear box remanufacturing market is growing as an economical and ecological alternative to purchasing new subassemblies. Manufacturers such as ZF, Aisin, and Getrag dominate the global transmission market.
Gear boxes - automatic and manual, import rules
Importing gear boxes and parts (CN 8708 40) into the EU requires EU type-approval under Regulation (EU) 2018/858. The MFN duty rate should be verified in the TARIC database. Customs clearance requires an EORI number and a correct declaration. Preferential rates may apply under FTAs such as EU-Korea, EU-Japan EPA, or CETA. National import VAT is charged at the destination Member State rate.
Frequently asked questions
Does importing a used gear box require special documents?
Importing a used gear box does not require approval documents, as gear boxes are not subject to separate E-mark approval. Standard customs documentation is required: a commercial invoice describing the technical condition, transport documents, and potentially a certificate of origin. The customs value should reflect the actual condition and degree of wear. Importing remanufactured gear boxes should be appropriately marked to distinguish them from new products in the customs declaration.
How to classify a gear box for an electric vehicle?
A single-speed reducer used in electric vehicles is classified under CN code 870840, as it performs the function of a gear box - transmitting torque from the motor to the drive wheels with a gear ratio change. Two-speed transmissions for electric cars also fall within this code. The key factor is that the component serves to transmit and modify torque in the vehicle's drivetrain. The electric motor itself is classified separately under a different heading.
Are gear boxes subject to emission standards?
Gear boxes as such are not directly subject to emission standards. However, gear boxes influence vehicle emissions through their effect on engine operation and fuel consumption. Emission type approval is conducted at the complete vehicle level, not for individual components. Gear boxes must be compatible with the emission control system of the vehicle for which they are intended. Vehicle manufacturers select gear ratios to optimise emissions during the regulatory test cycle.
What requirements apply when importing gear boxes and parts CN 8708 40?
Importing gear boxes and parts (CN 8708 40) requires EU type-approval under Regulation (EU) 2018/858, an EORI number and customs declaration. The MFN duty rate should be verified in the TARIC database. Import VAT applies.
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