Import duty on auto parts: what importers need to do before importing
The basic rate for auto parts of heading 8708, such as brakes and gearboxes, is 8%. With a certificate of origin, you can apply for the preferential tariff rate of 0% for goods of US and EU origin, and 1.6% or 3.2% for goods of Chinese origin.
Before importing, determine the HS code of the part and check the preferential tariff rate of the country of origin, and before shipment ask the exporter for the certificate of origin under that agreement.
HS codes for auto parts: heading 8708 and other headings
The tariff schedule description of heading 8708 is "Parts and accessories of the motor vehicles of headings 8701 to 8705". It is further divided into shock absorbers, braking systems, gearboxes, drive axles, road wheels, suspension systems and so on.
Even if a part is used in automobiles, some parts have a separate description in a heading other than 8708. Engine parts are classified in heading 8409, "Parts suitable for use solely or principally with the engines of heading 8407 or 8408", and automotive lighting equipment and wipers in heading 8512, and check their rates separately.
Auto parts duty rate examples: comparing preferential tariff rates by HS code
The 4 HS codes of heading 8708 all have a basic rate of 8% in 2026, and the Korea-US FTA and Korea-EU FTA rates are 0%. The Korea-China FTA and RCEP rates are as follows.
| HS code and tariff schedule description | Korea-China FTA | RCEP China | RCEP Japan |
|---|---|---|---|
| 8708.30-9000 Braking systems and parts thereof, "Other" | 1.6% | None | None |
| 8708.40-0000 "Gear boxes and parts thereof" | 1.6% | None | None |
| 8708.70-0000 "Road wheels and parts and accessories thereof" | 3.2% | 5.3% | 5.3% |
| 8708.80-0000 "Suspension systems and parts thereof" | 1.6% | 5.3% | 5.3% |
"None" means the agreement has no preferential tariff rate for that HS code, and in that case the basic rate of 8% applies. For brake parts and gearboxes of Japanese origin, there is no preferential tariff rate even with an RCEP certificate of origin.
For parts of Chinese origin, the Korea-China FTA rate is lower than or equal to the RCEP rate, so request a Korea-China FTA certificate of origin. The rates in the table apply from January 1 to December 31, 2026, so check them again every year.
Certificate of origin and applying for the preferential tariff
To receive the preferential tariff, apply to the head of customs for its application before acceptance of the import declaration, and have the documents evidencing origin in hand when applying (Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements, Article 8 (1) and (2)).
If you could not apply before acceptance, you can apply for retroactive application within 1 year of the acceptance date of the import declaration (same Act, Article 9 (1)). In that case, submit the documents evidencing origin (same Article (3)).
The goods must meet the criteria for determining origins under the agreement for a certificate of origin to be issued. For example, under the Korea-US FTA, for braking systems of 8708.30, the goods must be produced from materials of another subheading, or the regional value content must be at least 35% under the build-up method or the net cost method, or at least 55% under the build-down method.
For details on application timing and supporting documents, see the article "Applying the FTA preferential tariff rate: application timing and documents evidencing origin".
Scope of customs clearance services
Ubis Customs Service checks the use and structure of the part to review the HS code, and compares the preferential tariff rate of the country of origin and the certificate of origin requirements. We then make the import declaration and the preferential tariff application on your behalf. Once the HS code and country of origin of the part are determined, request import clearance before shipment.
Related articles
- FTA certificate of origin issuance methods: agency issuance and self-issuance by agreement
- Retroactive application of the FTA preferential tariff: application deadline and certificate of origin requirements
- How to check the HS code given by an overseas seller
Source: Korea Customs Service UNI-PASS tariff schedule inquiry (8708.30-9000, 8708.40-0000, 8708.70-0000, 8708.80-0000, application period January 1 to December 31, 2026), Korea Customs Service HSK item number table (8409, 8512, 8708), Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements Article 8 (Application for preferential tariff, etc.), Article 9 (Application for retroactive application of preferential tariff), Enforcement Rule of the Act on Special Cases of the Customs Act for the Implementation of Free Trade Agreements Article 4 (Criteria for determining origin) Annex 8 (8708.30). Checked on November 5, 2026; based on the Act in force from January 2, 2026 and the Enforcement Rule in force from May 1, 2026.