Most auto spare parts fall under HS 8708, parts and accessories of motor vehicles. Common subheadings are 8708.30 brakes, 8708.40 gearboxes, 8708.70 road wheels, 8708.80 suspension, 8708.10 bumpers and 8708.29 other body parts. Some parts leave Chapter 87 entirely: lighting is 8512, ignition and starting equipment is 8511, safety glass is 7007, and tyres are 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 |
| Steering | Steering wheels, columns and boxes | 8708.94 |
| Safety | Safety airbags with inflator system | 8708.95 |
| Other | Parts not elsewhere specified | 8708.99 |
The HS code decides three things: the duty your broker pays at destination, whether a Chinese export VAT rebate applies, and whether customs flags the entry for review. This page is the lookup table we work from. It lists the 8708 subheadings by vehicle system, and — just as usefully — the parts that do not belong in Chapter 87 at all. Use it to sanity-check a supplier's declared code before you book freight.
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.
This matters because the dutiable rate and the export rebate follow the chapter. A shipment declared wholly under 8708 when part of it is glass or tyres is a common cause of a customs query at destination.
The 8708 heading covers parts and accessories of the vehicles in headings 8701 to 8705. Within it, most subheadings qualify for a 13 percent export VAT rebate from China, subject to the rate and the commodity code in force at the time of declaration. The rebate does not change your purchase price directly, but correct classification affects our cost structure, which works in both sides' favour.
At destination, the subheading sets the duty rate and often the technical requirements. A misclassification that puts a brake pad in the wrong subheading can change the duty payable and, in markets with parts-specific conformity rules, trigger a hold. We supply the corresponding HS code and the declaration elements per item so your broker can value the goods cleanly.
8708.99 is the residual subheading for parts that do not have their own code. It is legitimate but it is also the most over-used line in the chapter, and a customs officer reads repeated use of it as a sign that no real classification was attempted.
Before settling on 8708.99, rule out the specific subheadings above. If a part genuinely has no dedicated code — a mounting bracket, a specific exhaust fitting, a cover — keep detailed product information on file to defend the choice. We state the code we are declaring and the reasoning per item, so there is no ambiguity at the port.
A repair kit containing several parts is not automatically classified by adding up its components. Under the General Interpretative Rules, a set put up for retail sale is classified by the component that gives it its essential character. A brake kit whose main element is the pads is classified as brakes; a service kit dominated by filters follows the filter code.
When we quote a kit we identify the classifying component up front, because the code follows the kit as a whole and not the cheapest line inside it.
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.
Yes. Most 8708 subheadings qualify for a 13 percent export VAT rebate from China, subject to the rebate rate and commodity code in force on the date of declaration. Parts that leave Chapter 87 follow the rebate position of their own chapter.
It is a legitimate residual code but should be used only after the specific subheadings have been ruled out. Repeated use of 8708.99 without justification is a frequent trigger for customs review, so keep product detail on file to support the classification.
A set put up for retail sale is classified by the component that gives it its essential character, not by the sum of its parts. A kit whose main element is brake pads is classified under 8708.30 even though it also contains springs or clips.
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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