A car part is not always classified simply as a “car part”
Before searching, describe what the item actually is and does. Record the component type, material or technology where relevant, whether it is a complete assembly or an individual part and whether it has a broader general use outside a motor vehicle. A generic invoice line such as “spares” is not enough to justify a commodity code.
| Weak description | Better starting description |
|---|---|
| Car parts | Complete brake caliper assembly for a passenger vehicle. |
| Electrical spare | Vehicle lighting control module, model and function stated. |
| Metal component | Machined mounting bracket, material and use stated. |
These examples are descriptions, not commodity-code decisions. Compare the specifications to the live tariff hierarchy before selecting the code.
German dispatch and EU preferential origin
Goods bought from a German supplier can still contain or originate from non-EU materials. If you plan to use UK-EU preferential treatment, confirm that the finished part meets the relevant product-specific rule of origin and that the required evidence is held. Otherwise use the standard tariff treatment shown by the calculator.
Worked workflow
A £1,900 parts order with £120 freight and £10 insurance produces a simplified customs value of £2,030. The live measure determines the duty calculation; import VAT is then built from the customs value, duty and any qualifying incidental costs.
Official sources and review
Reviewed 6 September 2026. Use the UK Trade Tariff, HMRC's classification guidance and the official UK-EU rules-of-origin guidance.