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87089400
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Parts and accessories of the motor vehicles of headings 8701 to 8705

Steering wheels, steering columns and steering boxes; parts thereof

Subcodes (4)

87089420Duty: 0-3%

Vehicles of heading8703; Vehicles of heading8704diesel ≤ 2500cm³or spark ≤ 2800cm³; Vehicles of heading8705

87089435Duty: 0-4,5%

Other - Steering wheels, steering columns and steering boxes

87089491Duty: 0-4,5%

Parts - Of closed-die forged steel

87089499Duty: 0-3,5%

Other

Classification of steering systems CN 870894

CN code 870894 covers steering wheels, steering columns, and steering gear boxes, including power steering, and their parts, intended for motor vehicles under headings 8701 to 8705. The steering system is a critical vehicle safety system enabling the driver to control the direction of travel. This code classifies steering wheels, steering columns with adjustment mechanisms, rack-and-pinion and recirculating-ball steering gear boxes, hydraulic power steering pumps, electric power steering motors (EPS), tie rods, tie rod ends, and rubber boots. Modern steering systems include electric power steering (EPS), active steering systems with variable ratio, and steer-by-wire systems. Duty rates should be verified in the TARIC or ISZTAR system.

Safety requirements for steering system components

Steering system components imported into the EU are subject to stringent safety requirements due to their critical importance for driving safety. Steering gear boxes and steering columns must comply with UNECE Regulation No. 79 on uniform provisions concerning the approval of steering equipment. Steering wheels must meet driver protection requirements in frontal collisions. Tie rod ends and other articulated components are subject to strength standards. Aftermarket steering system components should be compatible with the vehicle's original type approval. Importing substandard steering components poses a road safety risk. Aftermarket manufacturers should provide quality certificates confirming compliance with strength and material standards.

Steering component market and technologies

The steering systems market is undergoing technological transformation. Electric power steering (EPS) is replacing hydraulic systems across all vehicle segments, offering lower energy consumption and ADAS integration capability. Steer-by-wire systems, eliminating the mechanical link between steering wheel and road wheels, are entering the market in premium and autonomous vehicles. Manufacturers such as ZF, Bosch, JTEKT, and NSK dominate the global steering systems market. Third-country steering component imports mainly serve the aftermarket - tie rod ends, joints, and rubber boots. The sport and personalised steering wheel market represents a niche but growing aftermarket segment. Autonomous vehicles require new steering concepts, including retractable steering wheels.

Steering wheels and gear - EPS systems and import

Importing steering wheels and gears (CN 8708 94) into the EU requires EU type-approval under Regulation (EU) 2018/858. The MFN duty rate should be verified in the TARIC database. Customs clearance requires an EORI number and a correct declaration. Preferential rates may apply under FTAs such as EU-Korea, EU-Japan EPA, or CETA. National import VAT is charged at the destination Member State rate.

Frequently asked questions

Do aftermarket tie rod ends require type approval?
Tie rod ends and other articulated steering system components do not require separate E-mark approval for aftermarket sale. They must however meet strength standards and be manufactured from materials ensuring safe operation. Aftermarket manufacturers typically offer quality certificates (e.g., TUV) confirming standards compliance. Fitting substandard steering components poses a safety risk and may result in legal liability for the installer and supplier.
How to classify an electric power steering unit (EPS)?
An electric power steering unit (EPS), comprising an electric motor, electronic controller, and reduction mechanism, is classified under CN code 870894 as a steering system component for motor vehicles. Classification covers both complete EPS modules and their individual parts. The key factor is intended purpose - the component must be designed for installation in a vehicle steering system. The electric motor forming part of the EPS is not classified separately as an electric motor.
Are sport steering wheels subject to EU regulations?
Sport steering wheels (replacement steering wheels) must meet safety standards for impact energy absorption to protect the driver in frontal collisions. In many EU countries, replacing the original steering wheel with a sport version requires a technical inspection and registration document entry. Steering wheels without an airbag may not meet safety requirements for vehicles factory-fitted with a driver airbag, potentially voiding the vehicle's type approval compliance.
What requirements apply when importing steering wheels and gears CN 8708 94?
Importing steering wheels and gears (CN 8708 94) requires EU type-approval under Regulation (EU) 2018/858, an EORI number and customs declaration. The MFN duty rate should be verified in the TARIC database. Import VAT applies.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Steering wheels, steering columns and steering boxes; parts thereof" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.