Skip to main content
Celna24.com
Celna24.com

NAVIGATION:

WRITE TO US:

kontakt@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
87142000
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Parts and accessories of vehicles of headings 8711 to 8713

Of carriages for disabled persons

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
20 docs
Y935E012Y903X847Y721Y722+14
Preferences
ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold904/24-1

Stainless steel wheelchair arm with ball end

stainless steelGRI 1GRI 6
DEgold785/24-1

Aluminium wheelchair rim with bearings

aluminiumGRI 1GRI 6
DEgold274/24-1

Plastic locking piece for wheelchair

plasticGRI 1GRI 6
DEgold528/23-1

Plastic locking sword for wheelchair side pad

plasticGRI 1GRI 6
DEgold261/23-1

Plastic footboard for wheelchairs

plasticGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification of wheelchair parts CN 871420

CN code 871420 covers parts and accessories for wheelchairs under heading 8713. This code classifies wheelchair wheels and tyres, frames, footrests, armrests, backrests, seats, pressure-relief cushions, wheelchair brakes, control joysticks (for electric wheelchairs), traction batteries, drive motors, electronic controllers, and chargers. Wheelchair parts as medical device components may be subject to MDR regulations. Import of these parts may benefit from zero or reduced duty rates – this should be verified in the TARIC system.

Import and regulatory requirements

Importing wheelchair parts requires a correct customs declaration. Electronic parts – joysticks, controllers, batteries – are subject to electrical safety and electromagnetic standards. Lithium-ion batteries are subject to ADR transport regulations. Pressure-relief cushions as medical devices may require separate CE certification. Importers should verify that imported parts comply with EN 12183 (manual wheelchairs) or EN 12184 (electric wheelchairs). The customs value includes the purchase price, transport, and insurance to the EU border.

Wheelchair parts market

The wheelchair replacement parts market grows alongside the installed wheelchair base. Wheels and tyres are the most frequently replaced consumable elements. Electric wheelchair batteries require periodic replacement – this segment is growing dynamically. Asian parts imports represent a significant aftermarket share. OEM manufacturers offer certified replacement parts programmes. Wheelchair parts are often subject to public funding, influencing quality and pricing requirements. Technology development increases demand for advanced electronic parts – Bluetooth controllers and IoT monitoring systems.

Frequently asked questions

Are wheelchair batteries classified under CN 871420?
Traction batteries for wheelchairs may be classified under CN code 871420 as wheelchair parts or under heading 8507 (accumulators). Classification depends on the import context. If the battery is imported as a wheelchair replacement part, CN code 871420 is appropriate. Lithium-ion batteries are subject to ADR regulations during transport. Verification in TARIC is recommended.
Are pressure-relief cushions classified under CN 871420?
Pressure-relief cushions designed for mounting on wheelchairs may be classified under CN code 871420 as wheelchair accessories. However, cushions sold as standalone medical devices may be subject to different tariff classification (e.g., heading 9404 – mattresses and cushions). Classification depends on whether the cushion is specifically designed and sold as a wheelchair accessory.
Is wheelchair parts import subject to customs duty?
Wheelchair parts may benefit from zero or reduced duty rates, analogous to the wheelchairs themselves. The current rate depends on detailed classification and should be verified in the TARIC system. Medical device customs exemptions may apply in some EU countries. VAT exemption may apply to parts intended for wheelchair repair used by persons with disabilities.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of carriages for disabled persons" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.