Importing Auto Parts into the EU: Duties, Type Approval and Paperwork

To import auto parts into the EU you need an EORI number, a Combined Nomenclature code for every part, a customs declaration lodged by you or a customs representative, and payment of duty and import VAT before release. For parts of heading 8708 the third-country duty shown in the European Commission's Access2Markets database on 7 October 2026 was 4.5% for brake parts, shock absorbers, body parts, wheels and closed-die forged steel parts, and 3.5% for other suspension and miscellaneous parts; import VAT comes on top - 19% in Germany. Parts classified outside 8708 ran from 1.7% to 8% in the same check.

What sets auto parts apart is product law: replacement brake linings, discs, drums and lamps need a UN approval mark, wheels from China carry anti-dumping duty, and the importer takes over duties the factory cannot fulfil from outside the EU. Germany is the worked example; rules and rates are as of October 2026.

Brake drum 1J0609617B. Replacement drums fall under UN Regulation 90 and need an approval mark - see offers.

1. Who the importer is: EORI, declarant, customs representative

The Commission states that, as a rule, the declarant should be established in the EU, so a supplier in China or the UAE cannot simply clear the goods. When a seller quotes DDP, ask which EU company appears as declarant and importer: it holds the import VAT document and the product-law duties (see the Incoterms guide).

2. Classify every part: heading 8708 and its neighbors

The EU tariff has three layers: six digits of the Harmonized System, eight of the Combined Nomenclature (CN) and ten in TARIC, which adds measures such as anti-dumping duties.

Heading 8708 is "parts and accessories of the motor vehicles of headings 8701 to 8705", but many parts fall under more specific headings. These lines were read in Access2Markets on 7 October 2026 for origin China, destination Germany (ten-digit residual line "other"):

The line depends on what the article is, does and is made of, not on its OEM number: a forged control arm and a stamped one sit on different lines at different rates. On a Chinese invoice only the first six digits of the code are comparable, and they do not bind EU customs.

To read the duty, enter the ten-digit code and the origin in TARIC or Access2Markets. "Third country duty" is the normal rate; a preference may sit below it (Turkey showed a customs-union duty of 0% on the disc-brake line, the United Arab Emirates only the 4.5%). Then look for "definitive anti-dumping duty".

Origin follows where the part was made, not where it was shipped from. In a snapshot of ok.parts offers in October 2026, 10% came from suppliers in the UAE and 90% from China; a Chinese-made wheel dispatched from Dubai keeps its Chinese origin.

Where the heading is arguable - rubber-metal mounts, electric actuators, kits - apply for a Binding Tariff Information (BTI) decision, valid for three years under Article 33 of the Union Customs Code.

Water pump LR097165. Engine cooling pumps are named in heading 8413, not 8708 - see offers

3. Customs value: what is added to the invoice price

Duty is charged on the customs value. Access2Markets summarizes it as the purchase price plus delivery costs up to the point where the goods enter the customs territory (transaction value, Articles 70 to 72 of the Union Customs Code). It names commissions and royalties as possible additions and transport inside the EU as a deduction. Raise separately paid tooling and brand license fees with your agent.

An illustration only, for brake drums cleared in Hamburg. The amounts are invented round figures; 4.5% and 19% are the duty and German import VAT rates shown in Access2Markets on 7 October 2026:

The declared value must be the price actually paid or payable. In the ok.parts snapshot the 90th-percentile price for one part number was a median 2.9 times the 10th-percentile price, so a low price can be genuine - but order, invoice and bank transfer must agree. If a supplier "lowers the invoice", the declarant answers to customs.

4. Import VAT: paid at the border, recovered or deferred

Import VAT is charged where the goods are released. For Germany, according to German customs (zoll.de), as of October 2026:

• Collected by customs together with the duty; Access2Markets shows 19% for these parts.
• Base: customs value plus duty plus transport costs to the first destination in the EU.
• Recovery: a business entitled to deduct input tax claims it in its periodic VAT return, proved by the customs assessment.
• Deferment: regular importers with a comprehensive guarantee can be authorized to defer. Duty then falls due by the 16th of the following month, import VAT by the 26th of the second month after.

For a VAT-registered wholesaler import VAT is therefore cash flow, not cost - provided the customs document is issued to the company claiming the deduction. Payment rules differ between member states. Once released for free circulation, the parts move within the EU without further duty.

5. The customs declaration and its documents

According to Access2Markets, the carrier lodges an entry summary declaration in advance - for container sea cargo at least 24 hours before loading. After arrival the goods may stay in temporary storage for up to 90 days until the electronic declaration for free circulation is lodged (data set H1; in Germany through ATLAS).

For parts of heading 8708 it lists: commercial invoice, packing list, freight documents, freight insurance where the premium is not on the invoice, and proof of origin where a preference is claimed.

Have every invoice line carry the OEM number, a plain description ("brake drum, cast iron"), the brand as marked, the CN code and the country of origin. For approved parts add the approval certificate and a photo of the marking.

Brake caliper 5K0615423, a brake part of subheading 8708 30 - see offers

Wheel brake cylinder 58330F9000, a hydraulic safety part - see offers

Truck wheel speed sensor 1778554 with clamping sleeve and sachet: declare what is in the box - see offers

Control arm 202000470AA: heavy steel, so freight weighs on customs value - see offers

6. Approval marks, German approvals and product safety

Customs release does not make a part legal to sell. Three approval regimes apply on top of the tariff:

The Regulation 90 text read here was the 02 series of amendments in the EU Official Journal; check for later amendments and compare the approval number on the part with the supplier's certificate (see the brake pads guide). Control arms, engine mounts, tensioners and water pumps are generally sold without an approval mark of their own.

Importer duties. Article 16 of Regulation (EU) 2018/858 requires the importer to verify that a component bears the required type-approval mark and to put its name and contact address on the part, the packaging or an accompanying document. Article 55 bans parts that can seriously impair essential safety or environmental systems unless authorized; the KBA's examples include AdBlue emulators and seat-belt buckle adapters.

Germany. According to the KBA, a parts approval under section 22 StVZO shows that a vehicle still complies with the part fitted: an ABE or, since 20 June 2024, a Teilegenehmigung (TTG); existing ABEs stay valid. Section 19 StVZO names other evidence such as a parts certificate (Teilegutachten). Aftermarket wheels are a typical case. At the border, German customs suspends release when required documents or markings are missing or doubtful and sends the KBA a control notice with photos; the KBA decides whether the goods are released, re-exported or destroyed.

GPSR. Regulation (EU) 2023/988 covers consumer products where no specific EU rules address the same risk. Under Article 16 a product may not be placed on the market unless an economic operator established in the Union is responsible for it. The manufacturer's name, postal and electronic address and a type, batch or serial number go on the product or packaging; the importer adds its own.

7. Anti-dumping duties, CBAM, chemicals and brand rights

Anti-dumping. Access2Markets showed two cases on 7 October 2026. Aluminum road wheels from China (CN 8708 70 50) carry a definitive anti-dumping duty of 22.3% on top of the 4.5%, under Commission Implementing Regulation (EU) 2023/112. Steel road wheels from China (CN 8708 70 99) fall under Commission Implementing Regulation (EU) 2026/428, shown as applying from 27 February 2026: 50.3% for exporters listed by name, 66.4% for all others. The other 8708 lines in the table above showed no such measure for China on that date.

CBAM. According to the Commission, the carbon border adjustment mechanism has applied in its definitive regime since 1 January 2026 to selected goods in six sectors, among them iron and steel and aluminum. Regulation (EU) 2025/2083 exempts importers whose CBAM goods stay within 50 tonnes net mass per year. Scope is set per CN code in Annex I of Regulation (EU) 2023/956: have steel and aluminum parts checked by code.

Chemicals. Under REACH companies must ensure that the chemicals they manufacture, place on the market or use are safe, and authorities can restrict substances. Ask the factory for a written declaration on friction materials, rubber and plastics.

Brand rights. Under Regulation (EU) No 608/2013 customs suspend the release of, or detain, goods suspected of infringing a trademark or design. In the ok.parts snapshot 87% of offers were unbranded and 11% carried a vehicle maker's brand; a maker's logo used without the right holder's consent is the risk - see how to spot counterfeit parts.

8. Samples and low-value consignments

The duty relief for consignments worth up to EUR 150 has been abolished by Council Regulation (EU) 2026/382. From 1 July 2026 until 1 July 2028 a flat duty of EUR 3 per item applies instead to consignments of up to EUR 150 that are declared under the import one-stop shop for distance sales (IOSS) or sent as postal consignments. German customs explains "item" as each goods line of the customs declaration.

A sample that a company orders by express courier fits neither case on the face of the text: expect a declaration, the normal tariff rate, import VAT and usually a handling charge, and confirm with the courier. In the ok.parts snapshot 58% of offers stated a minimum order of one piece, and offers from UAE suppliers showed a median lead time of two days against about 38 days for Chinese factory offers.

9. A mixed parts order at the border

A first order mixes safety parts, heavy chassis parts, cheap small items and electrical parts; each raises a different import question. Classification remarks are pointers, not rulings.

Find suppliers by part number

Where ok.parts fits: buyers search by OEM number and compare offers side by side - price, MOQ, lead time, supplier country and rank are on the offer page - then open supplier contacts or post a buying request. Classification, approvals and the importer's duties stay with the buyer and the customs agent.

10. A practical sequence with a customs agent

1. Register and appoint. Get an EORI number and mandate a forwarder or broker as representative.
2. Classify before ordering. Send the part list with OEM numbers, materials and photos; get a CN code per line and a TARIC check for the origin.
3. Check product rules per line. Mark the parts that need a UN mark, a national approval or consumer labeling, collect certificates before paying the deposit and verify markings at pre-shipment inspection (quality control guide).
4. Fix Incoterm and paperwork. Give the supplier an invoice and packing-list template with OEM number, CN code, origin and brand per line.
5. Clear and file. The agent lodges the declaration; you pay or defer duty and import VAT, keep the customs assessment for the VAT return and add your name and address where product law requires it.

Supplier-side steps are in the step-by-step import guide, export-side HS codes in the shipping guide.

United Kingdom. The UK runs its own customs regime with its own EORI numbers (starting with GB, and usually XI for Northern Ireland, according to gov.uk). Check UK duties and rules separately.

11. Frequently Asked Questions

What are the steps to import auto parts into the EU?

Get an EORI number, appoint a customs representative, classify each part and check duty and measures for its origin in TARIC. Confirm before paying which parts need an approval mark. The agent then lodges the declaration and you pay duty and import VAT.

How much import duty do I pay on car parts from China in the EU?

It depends on the CN code. On 7 October 2026 Access2Markets showed 4.5% for brake parts, shock absorbers, body parts, wheels and forged steel parts of heading 8708, 3.5% for other suspension and miscellaneous parts, and 1.7% to 8% outside 8708. Import VAT comes on top.

Do parts imported from China need an E-mark?

Only parts for which a UN Regulation provides component approval. Replacement brake pads, linings, discs and drums (R90) and lamps (R149) do. Control arms, mounts and pumps are generally sold without one.

Can a Chinese supplier ship DDP so that I do not deal with customs?

As a rule the declarant still has to be established in the EU. Ask the seller which company that is; if it is not yours, you may not hold the document needed to deduct import VAT.

Are there anti-dumping duties on auto parts from China?

On specific products. On 7 October 2026 Access2Markets showed 22.3% on Chinese aluminum road wheels and 50.3% or 66.4%, depending on the exporter, on steel ones. The duty follows origin, not the country of dispatch.

Do samples under EUR 150 still enter the EU duty-free?

No. From 1 July 2026 to 1 July 2028 a flat EUR 3 per item applies to IOSS distance sales and postal consignments of up to EUR 150. A sample a company orders by express courier is declared like any other import.

Related Guides

• How to Import Auto Parts from China: The Process Step by Step
• Importing Auto Parts into the USA: Duties, Compliance and Paperwork
• Incoterms for Auto Parts Importers: EXW, FOB, CIF, DAP and DDP Explained
• Shipping Auto Parts from China: Sea, Rail, Air, Containers and HS Codes
• Brake Pads: Friction Types, ECE R90, Euro 7 and Wholesale Sourcing Guide
• Auto Parts Sourcing Beyond China: Turkey, India, Thailand and the UAE Compared
• Counterfeit Auto Parts: How to Spot Fakes Before You Pay