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8708 40Select TARIC subcode

Gear boxes and parts thereof

Available TARIC subcodes: 10
8708 402020

Automatic hydrodynamic gearbox-with a hydraulic torque converter,-without transfer box and cardan shaft,-whether or not with front differential,for use in the manufacture of motor vehicles of Chapter 87

Duty 0-3%VAT 23%
8708 402025

double pinion type planetary gear shifting mechanism, -sport sequential shiftmatic system with a speed of 7 or more but not more than 10, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm, -a weight of 70 kg or more but no more than 110 kg,for use in the manufacture of motor vehicles of subheading 8703 22 and 8703 23

Duty 0-3%VAT 23%
8708 402070

maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less,for use in the manufacture of motor vehicles of Heading 8703

Duty 0-3%VAT 23%
8708 402080

dual clutch,-7 or more forward gears,-1 reverse gear,-a maximum torque of 450Nm,-whether or not with electric motor integrated,-a height of 350mm or more but not more than 600mm,-a width 350mm or more but not more than 600mm, and-a weight of 70kg or more but not more than 110kg,for use in the manufacture of motor vehicles of Heading 8703

Duty 0-3%VAT 23%
8708 402090

Other

Duty 0-3%VAT 23%
8708 405010

Automatic hydrodynamic gearbox-with a hydraulic torque converter,-without transfer box and cardan shaft,-whether or not with front differential,for use in the manufacture of motor vehicles of Chapter 87

Duty 0-4,5%VAT 23%
8708 405025

cast aluminium body, -differential gear, -2 electrical motors and gears, -a width of 280 mm or more but no more than 470 mm, -a height of 350 mm or more but no more than 595 mm, -a length of 410 mm or more but no more than 690 mm,for use in the manufacture of motor vehicles of subheadings 8703 40 and 8703 60

Duty 0-4,5%VAT 23%
8708 405060

maximum dimensions of 550 x 500 x 600mm -five or six gears, -a differential gear, -an engine torque of 400 Nm or less,for use in the manufacture of motor vehicles of Heading 8703

Duty 0-4,5%VAT 23%
8708 405070

at least 8 gears, -an engine torque of 800 Nm or more, -an electronic differential, -a P-lock safety system, and -a TCU transmission control unit,for use in the manufacture of motor vehicles of heading 8703

Duty 0-4,5%VAT 23%
8708 405090

Other

Duty 0-4,5%VAT 23%
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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.

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.