Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Heading 8706 covers chassis fitted with engines for motor vehicles of headings 8701 to 8705. This includes components for passenger cars, commercial vehicles, buses and special vehicles. EU duty rates range from 0% to 4.5%. Import is subject to type approval under Regulation (EU) 2018/858. Excise on vehicles may apply in some Member States. Heading 8706 is part of Chapter 87 (vehicles, aircraft and transport equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8706 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8706 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

EU duty rates range from 0% to 4.5%. Import is subject to type approval under Regulation (EU) 2018/858. Duty rates range from 0% to 4.5%. Type approval under (EU) 2018/858 is required. Excise on vehicles may apply in some EU countries. Check certificate of conformity requirements. When importing goods under heading 8706 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8706 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 8706 are subject to EU type-approval and technical controls. Required documentation includes: type-approval certificates, Certificates of Conformity (CoC), Euro 6/7 emission test documents. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 8706 covers chassis fitted with engines for vehicles of 8701-8705. Key: complete chassis with engine but without body/cab. The intended vehicle type determines the subheading. Common mistake: chassis without engine is 8708 (part); complete vehicles are 8701-8705.