Most auto spare parts are classified under HS 8708 — parts and accessories of motor vehicles. Brakes are 8708.30, gearboxes 8708.40, road wheels 8708.70 and suspension 8708.80. Some parts leave Chapter 87 entirely: lighting is 8512, ignition equipment 8511, safety glass 7007 and tyres 4011.
| Vehicle system | Part | HS code |
|---|---|---|
| Body | Bumpers and parts | 8708.10 |
| Body | Safety seat belts | 8708.21 |
| Body | Doors, bonnets, wings, other body parts | 8708.29 |
| Brakes | Brakes, servo-brakes and parts (pads, discs, drums, calipers) | 8708.30 |
| Powertrain | Gearboxes and parts | 8708.40 |
| Powertrain | Drive-axles with differential; non-driving axles | 8708.50 |
| Chassis | Road wheels and parts | 8708.70 |
| Chassis | Suspension systems and parts, including shock-absorbers | 8708.80 |
| Cooling | Radiators and parts | 8708.91 |
| Exhaust | Silencers (mufflers) and exhaust pipes | 8708.92 |
| Powertrain | Clutches and parts | 8708.93 |
| Electrical | Starter motors and generators | 8708.94 |
| Other | Other parts and accessories (8708.99) | 8708.99 |
HS 8708 is the heading that covers parts and accessories of the vehicles in headings 8701 to 8705. The six-digit subheading you declare decides three things: the duty your broker pays at destination, whether China's export VAT rebate applies, and whether customs flags the entry for review. This guide lists the 8708 subheadings by system and the parts that fall outside Chapter 87, so you can sanity-check a supplier's declared code before you book freight.
Most 8708 subheadings qualify for a 13 percent export VAT rebate from China, subject to the rate and commodity code in force at the time of declaration. At destination, the subheading sets the duty rate and often the technical requirements; a misclassification that puts a part in the wrong subheading can change the duty payable and, in markets with parts-specific conformity rules, trigger a hold.
We supply the HS code and the declaration elements per item, so your broker can value the goods cleanly. The declared code, duty rate and rebate follow the rules in force on the date of declaration — confirm the final figures with your customs broker or the destination authority.
Not everything that bolts onto a car is classified as a car part. Where a component has a stronger identity in another chapter, that chapter wins — even when the only use is automotive.
Lighting and visual signalling equipment such as headlamps, tail lamps and indicators are 8512. Electrical ignition and starting equipment — alternators, starter motors, spark plugs, ignition coils — are 8511. Safety glass for windscreens and windows is 7007. Tyres are 4011. Wiring harnesses are 8544. Complete engines sit in Chapter 84: petrol engines in 8407 and diesel engines in 8408. A shipment declared wholly under 8708 when part of it is glass or tyres is a common cause of a customs query at destination.
Pads, discs, drums and calipers stay in one subheading.
Lighting 8512, ignition 8511, glass 7007, tyres 4011.
Most 8708 subheadings, subject to the rate in force.
Classified by the component giving essential character.
Most auto spare parts are classified under HS 8708, parts and accessories of motor vehicles of headings 8701 to 8705. The specific 6-digit subheading depends on the system: brakes 8708.30, gearboxes 8708.40, road wheels 8708.70, suspension 8708.80, bumpers 8708.10, other body parts 8708.29.
Yes. Brake pads, discs, drums, calipers and complete assemblies are all classified under 8708.30, brakes and servo-brakes and parts thereof. Braking-system components stay together in that subheading rather than being split by part type.
Lighting is 8512, ignition and starting equipment such as alternators and starter motors is 8511, safety glass is 7007, tyres are 4011, wiring harnesses are 8544, and complete petrol or diesel engines are in 8407 and 8408. A part's material or function can outweigh its automotive use.
Send us the part number, a photo or the OE reference. We will confirm the subheading we would declare and the elements your broker needs.
We supply the HS code and declaration elements per item. Duty, tax and rebate rates follow the rules in force at the time of declaration; confirm the final figures with your customs broker or the destination authority.
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