Sourcing replacement car body shells from China

4% duty on replacement car body shells

Read from the UK Trade Tariff on 30 September 2026, heading 8707 covers vehicle bodies, including cabs. Replacement car shells fall within the car-body branch for vehicles of heading 8703. The table repeats the other car-body line for different body styles; these are not separate tariff subdivisions.

Both relevant car-body lines carry 4% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duties and no suspensions. It also attaches a control labelled DCMS Export Licence. Official guidance describes cultural-goods licensing for exports from Great Britain; ask your customs broker to confirm the listed measure's relevance to your import.

Confirm the commodity code against the shell's condition, contents and intended use, particularly before using the industrial-assembly line. Separate panels and doors may be classified elsewhere. For the wider heading, see truck bodies and cabs.

Specify the shell against the actual car

Identify the make, model, production variant, body style and steering position. Agree whether the order includes doors, bonnet, boot lid, wings, glazing or subframes. Send drawings showing suspension and subframe mounting points, bulkhead openings, windscreen aperture and door apertures. Specify material grades, panel thicknesses, joint construction, corrosion protection and acceptable dimensional tolerances.

Arrange a trial fit with the intended running gear, closures and glazing before approving production. Agree how the factory will measure the shell on its jig and record results. Require photographs of hidden reinforcements and joints before coatings conceal them.

DVLA's replacement notification procedure requires a completed Vehicle parts statement with full replacement details. Agree the paperwork with the installer before ordering. Businesses importing or selling consumer products are responsible for their safety; keep engineering and inspection evidence that relates to the supplied shell.

Worked duty example

Illustrative example, not a quote: Illustrative trade order of 50 new replacement car body shells under 8707 10 90 00, invoiced at £150,000 free on board, with £20,000 of freight and insurance to the UK. The customs value is £170,000. Duty at 4% is £6,800. Import VAT at 20% is charged on the customs value plus duty, £176,800, so it is £35,360. Import taxes total £42,160; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £6,800 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Geometry: check datum points, diagonals, mounting holes and aperture dimensions against the agreed drawings, both before shipment and on arrival.

Structure: inspect weld continuity, joint alignment, reinforcements and mounting brackets; compare hidden areas with production photographs.

Fit and finish: trial-fit doors, bonnet, glazing and seals; inspect drainage paths, seam sealer and coating coverage inside cavities.

Packing and records: check that supports protect the shell from twisting, rubbing and moisture; match shell identification and inspection records to the delivered goods. Use a product-specific inspection brief.

What goes wrong

A shell can resemble the correct model while its bulkhead, suspension mounts or window apertures match a different variant. Doors that fit before coating may bind after finishing. Distortion during welding or transport can leave the body square at the roof but misaligned at the floor.

Primer can hide incomplete joints, corrosion or missing reinforcements. Check these before finishing, rather than relying on exterior photographs. Avoid promising a customer's registration outcome from a supplier's description alone; settle the replacement paperwork with the installer and DVLA.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For machinery and equipment, see machinery imports.