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United Kingdom Import Duty Rate for Automotive Parts & Components

HS 8708 · Parts and accessories for motor vehicles

United Kingdom MFN Import Duty Rate

Live

2.7%

on CIF value

UK–EU TCA: 0%

Average across HS 8708.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (2.7%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (20%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: automotive parts & components worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United Kingdom charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to GBP at the official exchange rate on the day of import.

Charge	At 2.7%
Import duty	$294
VAT (20%)	$2,239
Total paid at the border	$2,533

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying automotive parts & components correctly

Heading 8708 covers parts and accessories of motor vehicles — bumpers, brakes, gearboxes, axles, wheels, radiators, silencers, clutches and steering parts.

Parts with their own heading elsewhere are excluded: tyres (4011), batteries (8507), spark plugs (8511), lamps (8512), engines (8407/8408), filters (8421)
Seats go to 9401 and glass to 7007
Universal parts of general use (bolts, springs) are classified by material

Compliance. In the US many auto parts carry Section 232 duties; preferential rates under USMCA, CETA and other FTAs need regional value content proof.

Importing into United Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

Commercial invoice
Packing list
Transport document
Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
Excise on alcohol, tobacco and fuel
Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.

Frequently asked questions

What is the import duty rate for Automotive Parts & Components in United Kingdom?

The MFN (Most Favoured Nation) import duty rate for Automotive Parts & Components (HS 8708) in United Kingdom is 2.7% on the CIF value. Average across HS 8708.

Is VAT charged on Automotive Parts & Components imports to United Kingdom?

Yes. United Kingdom charges VAT at 20% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Automotive Parts & Components in United Kingdom?

Yes. UK–EU TCA: 0%. UK–EU TCA, UK–Japan CEPA, CPTPP, UK–Australia FTA, UK–New Zealand FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Automotive Parts & Components entering United Kingdom?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 2.7% is applied to this value. VAT (20%) is then applied on the duty-paid value.