87089900
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
Other
Subcodes (3)
Scope of CN code 870899 - remaining parts
CN code 870899 is a residual heading covering parts and accessories for motor vehicles of headings 8701 to 8705 not classified under any other subheading of heading 8708. This is the broadest code within heading 8708, encompassing thousands of different automotive components. These include fuel tanks, pedals (accelerator, brake, clutch), gear shift levers, vehicle frames and chassis, towing hooks, protection bars, structural reinforcements, engine mounts, engine cushions, underbody shields, air deflectors, and many other elements. Due to the wide product spectrum, a precise goods description in the customs declaration is essential. Duty rates should be verified in the TARIC or ISZTAR system at the detailed TARIC code level.
Import procedures for parts CN 870899
Importing parts classified under CN code 870899 requires a correct customs declaration with an accurate description of the goods' function and purpose. Due to the residual nature of this code, customs authorities may require detailed technical documentation confirming that the goods are not subject to classification under a different, more specific code. The customs value includes the purchase price, transport costs, and insurance to the EU border. Importers may benefit from preferential duty rates under EU trade agreements, provided a certificate of origin is held. Parts serving safety functions should meet appropriate standards - for example, fuel tanks must comply with UNECE Regulation No. 34 on fire prevention. Aftermarket towing hooks may require load capacity certificates.
Market for other automotive parts
The market for parts classified under CN code 870899 is extremely diverse, ranging from simple mechanical elements to advanced electronic subassemblies. Third-country imports of these parts represent a significant share of the European aftermarket. Frames and chassis are imported mainly by vehicle manufacturers and conversion companies. Fuel tanks are evolving towards plastics with enhanced fuel vapour permeation resistance. Towing hooks represent a growing market segment, driven by the popularity of camping and bicycle trailers. Aerodynamic elements - spoilers, deflectors, side skirts - are growing in popularity in the vehicle personalisation aftermarket. Engine mounts and engine suspension brackets are an important segment of consumable parts requiring periodic replacement.
Other vehicle parts - residual subheading CN 8708
Importing other vehicle parts (CN 8708 99) 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
Which parts are classified under CN code 870899?
CN code 870899 classifies all parts and accessories for motor vehicles that do not have a separate, more specific subheading within heading 8708. This includes fuel tanks, pedals, gear shift levers, frames, towing hooks, engine mounts, underbody shields, deflectors, and many other components. It is a residual heading, used when no other subheading of 8708 is appropriate for the specific goods being classified.
Do aftermarket towing hooks require certification in the EU?
Towing hooks should comply with UNECE Regulation No. 55 on mechanical coupling devices. Aftermarket towing hooks typically hold type certificates confirming load capacity for a specified towed mass. In many EU countries, fitting a towing hook requires a registration document entry following a technical inspection. Importing hooks without a load capacity certificate is risky from both safety and legal use perspectives.
How to correctly classify a vehicle part - CN 870899 or another code?
Before applying CN code 870899, verify that the goods are not subject to classification under a more specific subheading of heading 8708 - for example, bumpers (870810), brakes (870830), wheels (870870), and shock absorbers (870880) have their own subheadings. Code 870899 is only used when no other subheading is appropriate. In cases of doubt, obtaining Binding Tariff Information (BTI) ruling from the customs authority is recommended.
What requirements apply when importing other vehicle parts CN 8708 99?
Importing other vehicle parts (CN 8708 99) 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
Customs calculators
Related glossary terms