Commodity code8714999089
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF
›Parts and accessories of vehicles of headings 8711 to 8713
›Other
›Other; parts
›Other
Other
Binding Tariff Information (BTI) examples for 8714 99 90 89
CZBTI47/189587/2023-580000-04/01CZgold
Bicycle-mounted pet carrier basket
metalGRI 1, 6
FRBTIFR-BTI-2023-06503FRgold
Bicycle steering compression expander
aluminiumGRI 1, 6
DEBTI4988/25-1DEgold
Bicycle saddle cover with reflective strips
woven fabricGRI 1, 5b, 6
DEBTI57079/24-1DEgold
Bicycle rear-view mirror for handlebars
plasticGRI 1, 6
DEBTI7580/25-1DEgold
Bicycle luggage carrier (Backloader Wishbone)
aluminiumGRI 1, 2a, 3b, 6
Standard EU duty
4.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
20 docs
Y935E012Y903X847Y721Y722+14
Tariff measures
Effective date
2026-03-02
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4.7% | — | R2261/98 |
| AD | Customs Union Duty | 0% | — | D0680/90 |
| AL | Tariff preference | 0% | — | D0332/09 |
| BA | Tariff preference | 0% | — | D0474/08 |
| CA | Tariff preference | 0% | — | D0037/17 |
| CAMER | Tariff preference | 0% | — | D0734/12 |
| CARI (excl. HT) | Tariff preference | 0% | — | D0805/08 |
| CH | Tariff preference | 0% | — | R2840/72 |
| CI | Tariff preference | 0% | — | D0156/09 |
| CL | Tariff preference | 0% | — | D3016/24 |
| CM | Tariff preference | 0% | — | D0152/09 |
| CO | Tariff preference | 0% | — | D0735/12 |
| DZ | Tariff preference | 0% | — | D0690/05 |
| EBA | Tariff preference | 0% | — | R0978/12 |
| EC | Tariff preference | 0% | — | D2369/16 |
| EEA | Tariff preference | 0% | 2 condition(s) | D0001/94 |
| EG | Tariff preference | 0% | — | D0635/04 |
| EH | Tariff preference | 0% | — | D2022/25 |
| ESA | Tariff preference | 0% | — | D0196/12 |
| EUCA | Tariff preference | 0% | 2 condition(s) | D0037/17 |
| FJ | Tariff preference | 0% | — | D0729/09 |
| FO | Tariff preference | 0% | — | D0126/97 |
| GB | Tariff preference | 0% | — | D2253/20 |
| GE | Tariff preference | 0% | — | D0494/14 |
| GH | Tariff preference | 0% | — | D1850/16 |
| GSP (excl. IN) | Tariff preference | 1.2% | — | R0978/12 |
| GSP+ | Tariff preference | 0% | — | R0978/12 |
| IL | Tariff preference | 0% | 2 condition(s) | D0855/09 |
| JO | Tariff preference | 0% | — | D0357/02 |
| JP | Tariff preference | 0% | — | D1907/18 |
| KE | Tariff preference | 0% | — | D1647/24 |
| KR | Tariff preference | 0% | — | D0265/11 |
| LB | Tariff preference | 0% | — | D0356/06 |
| LOMB | Tariff preference | 0% | — | D1764/21 |
| MA | Tariff preference | 0% | — | D0204/00 |
| MD | Tariff preference | 0% | — | D0492/14 |
| ME | Tariff preference | 0% | — | D0224/10 |
| MK | Tariff preference | 0% | — | D0239/04 |
| MX | Tariff preference | 0% | — | D0415/00 |
| NZ | Tariff preference | 0% | — | D0244/24 |
| PE | Tariff preference | 0% | — | D0735/12 |
| PG | Tariff preference | 0% | — | D0729/09 |
| PS | Tariff preference | 0% | — | D0430/97 |
| SADC EPA | Tariff preference | 0% | — | D1623/16 |
| SB | Tariff preference | 0% | — | D0729/09 |
| SG | Tariff preference | 0% | — | D1875/19 |
| SM | Customs Union Duty | 0% | — | D0245/02 |
| SWITZ | Tariff preference | 0% | 3 condition(s) | R2840/72 |
| SY | Tariff preference | 0% | — | R2216/78 |
| TN | Tariff preference | 0% | — | D0238/98 |
| TR | Customs Union Duty | 0% | — | D0142/96 |
| UA | Tariff preference | 0% | — | D0295/14 |
| VN | Tariff preference | 0% | — | D0753/20 |
| WS | Tariff preference | 0% | — | D0729/09 |
| XC | Tariff preference | 0% | — | A0001/85 |
| XK | Tariff preference | 0% | — | D0342/16 |
| XL | Tariff preference | 0% | — | A0001/85 |
| XS | Tariff preference | 0% | — | D0036/10 |
| ZA | Tariff preference | 0% | — | D1623/16 |
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Trade restrictions and policies
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Notes
- TM571The following shall be prohibited:<C/>a) the export of or removal from the territory of the Community of, and<C/>b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:<C/>i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or<C/>ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.<C/>These prohibitions shall not apply if it is shown that either:<C/>a) the cultural items were exported from Iraq prior to 6 August 1990; or<C/>b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Export authorizationALLTCR1332/13
Export authorization
ALLTCR1332/13
Documents / references
Y935
Conditions
- B001Presentation of a certificate/licence/document: Y935— Export allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed
Notes
- CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
Export control on cultural goodsALLTCR0116/09
Export control on cultural goods
ALLTCR0116/09
Documents / references
E012Y903
Conditions
- Y001Other conditions: E012— Import/export allowed after control
- Y002Other conditions: Y903— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
- CG015Means of transport more than 75 years old, with a value corresponding to, or exceeding 50 000 Euro
Export control on luxury goodsBYR0765/06
Export control on luxury goods
BYR0765/06
Documents / references
X847Y721Y722Y724Y748
Conditions
- Y001Other conditions: X847— Import/export allowed after control
- Y005Other conditions: Y724— Import/export allowed after control
- Y010Other conditions: Y721— Import/export allowed after control
- Y020Other conditions: Y722— Import/export allowed after control
- Y030Other conditions: Y748— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD929It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods, whether or not originating in the Union, as listed in Annex XXV, to any natural or legal person, entity or body in Belarus or for use in Belarus.The prohibition shall apply to luxury goods listed in Annex XXV insofar as their value exceeds EUR 300 per item, unless otherwise specified in that Annex.Article 1ga - Regulation (EC) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Notes
- TM570The following shall be prohibited:<C/>a) the import of or the introduction into the territory of the Community of, and<C/>b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:<C/>i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or<C/>ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.<C/>These prohibitions shall not apply if it is shown that either:<C/>a) the cultural items were exported from Iraq prior to 6 August 1990; or<C/>b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Notes
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946Y947Y948
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: Y947— Import/export allowed after control
- Y003Other conditions: Y948— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD224The competent authorities of the Member States may authorise, under the conditions they deem appropriate, a transaction with regard to goods referred to in point (17) of Annex VIII, provided that the goods are for humanitarian purposes. (Art 10.4 of Regulation (EU) 2017/1509)
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946Y948
Conditions
- Y001Other conditions: Y945— Import/export allowed after control
- Y002Other conditions: Y946— Import/export allowed after control
- Y003Other conditions: Y948— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821— Import/export allowed after control
- Y010Other conditions: Y822— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Notes
- TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.<C/>The prohibition shall not apply if it is demonstrated that:<C/>(a) the goods were exported from Syria prior to 9 May 2011; or<C/>(b) the goods are being safely returned to their legitimate owners in Syria.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Taxes
Value Added Tax (VAT)
| Code | Description | Rate | Applies to | Legal basis |
|---|---|---|---|---|
| V020 | Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland | 8% | ERGA OMNES | P1751/19 |
| V120 | For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use. | 8% | ERGA OMNES | P1751/19 |
| V999 | Other | 23% | ERGA OMNES | P1751/19 |
Related tariff codes
Parent code87149990Other; parts
Codes in the same group
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