87085000
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
Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof
Subcodes (5)
87085020Duty: 0-3%
Vehicles of heading8703; Vehicles of heading8704diesel ≤ 2500cm³or spark ≤ 2800cm³; Vehicles of heading8705
87085035Duty: 0-4,5%
Other - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles
87085055Duty: 0-4,5%
Parts - Of closed-die forged steel
87085091Duty: 0-4,5%
Other - For non-driving axles
87085099Duty: 0-3,5%
Other
Classification of drive axles CN 870850
CN code 870850 covers drive axles with differential, whether or not provided with other transmission components, and non-driving axles, intended for motor vehicles under headings 8701 to 8705. A drive axle is an assembly that transmits torque from the propeller shaft to the road wheels while allowing differential wheel speed on corners through a built-in differential mechanism. This code classifies front and rear drive axles, reduction axles for off-road vehicles, axles with differential locks, and electronically controlled differentials. The code covers both complete drive axles and differentials imported separately. Importing these subassemblies follows standard customs procedures, and duty rates should be verified in the TARIC or ISZTAR system.
Technical and customs aspects of drive axle imports
Importing drive axles classified under CN code 870850 requires accurate determination of customs value covering the purchase price, transport costs, and insurance to the EU border. Drive axles as heavy subassemblies require specialist packaging and transport, which can significantly affect logistics costs. Importing remanufactured drive axles is permitted and represents a significant market segment, particularly for trucks and buses. The customs value of remanufactured axles should reflect their actual post-remanufacturing value. Importers may benefit from preferential duty rates under EU trade agreements, provided an appropriate certificate of origin is held. Drive axles do not require separate E-mark approval but must be compatible with the type approval of the vehicle in which they will be installed.
Drive axle market and technological development
The drive axle market is undergoing transformation driven by transport electrification. Manufacturers are developing drive axles with integrated electric motors (e-axles), combining electric drive, reducer, and differential functions in a single compact unit. These solutions find application in both passenger cars and electric trucks. Traditional drive axles still dominate in heavy commercial vehicles, buses, and agricultural machinery. Manufacturers such as Dana, ZF, and Meritor offer drive axles tailored to various applications. Third-country drive axle imports mainly serve the aftermarket and remanufacturing sectors. Growing energy efficiency requirements are driving development of axles with reduced internal friction and optimised gear ratios.
Drive axles with differential mechanisms
Importing drive axles with differential (CN 8708 50) 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
How to classify a drive axle with integrated electric motor (e-axle)?
Classification of a drive axle with integrated electric motor (e-axle) depends on which element gives the essential character to the assembly. If the primary function is drive transmission with a differential mechanism, and the electric motor is an auxiliary element, classification under CN code 870850 is justified. However, where the electric motor's drive function dominates, a different classification may be required. Obtaining Binding Tariff Information ruling is recommended for such complex subassemblies.
Does importing a drive axle require type approval?
Drive axles do not require separate E-mark approval or other safety certificates for import. They are treated as mechanical subassemblies whose compliance with safety requirements is verified at the complete vehicle level during the type-approval process. Import requires standard customs documentation: commercial invoice, transport document, and potentially a certificate of origin. Remanufactured drive axles should be appropriately marked in the documentation to distinguish them from new products.
Are drive axles for agricultural vehicles classified under CN 870850?
Yes, drive axles with differential intended for agricultural tractors (heading 8701) are classified under CN code 870850. This code covers drive axles for all motor vehicles under headings 8701 to 8705. Agricultural tractor axles may have specific designs - lower gear ratios, reinforced housings, and differential locks - but these design features do not change their tariff classification under the Combined Nomenclature.
What requirements apply when importing drive axles with differential CN 8708 50?
Importing drive axles with differential (CN 8708 50) 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.
Useful tools & resources
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