{
  "summary": "The European Union tariff has 1,294 national lines in HS chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof), under 538 subheadings in 86 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "1,294",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "538",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 84?",
      "answer": "The European Union tariff has 1,294 national lines in HS chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof), under 538 subheadings in 86 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 1,294 national lines in HS chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof), under 538 subheadings in 86 headings."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 84 are live on border.bot for the United States (1,706 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country-chapter",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "84",
      "description": "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof"
    },
    "headings": [
      {
        "code": "8401",
        "description": "Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation",
        "subheadings": [
          {
            "code": "840110",
            "description": "Nuclear reactors",
            "lines": 1
          },
          {
            "code": "840120",
            "description": "Machinery and apparatus for isotopic separation, and parts thereof",
            "lines": 1
          },
          {
            "code": "840130",
            "description": "Fuel elements (cartridges), non-irradiated",
            "lines": 2
          },
          {
            "code": "840140",
            "description": "Parts of nuclear reactors",
            "lines": 2
          }
        ]
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      {
        "code": "8402",
        "description": "Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers",
        "subheadings": [
          {
            "code": "840211",
            "description": "Steam or other vapour generating boilers: Watertube boilers with a steam production exceeding 45t per hour",
            "lines": 1
          },
          {
            "code": "840212",
            "description": "Steam or other vapour generating boilers: Watertube boilers with a steam production not exceeding 45t per hour",
            "lines": 1
          },
          {
            "code": "840219",
            "description": "Steam or other vapour generating boilers: Other vapour generating boilers, including hybrid boilers",
            "lines": 2
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          {
            "code": "840220",
            "description": "Super-heated water boilers",
            "lines": 1
          },
          {
            "code": "840290",
            "description": "Parts",
            "lines": 1
          }
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        "code": "8403",
        "description": "Central heating boilers other than those of heading 8402",
        "subheadings": [
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            "code": "840310",
            "description": "Boilers",
            "lines": 2
          },
          {
            "code": "840390",
            "description": "Parts",
            "lines": 2
          }
        ]
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        "code": "8404",
        "description": "Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units",
        "subheadings": [
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            "code": "840410",
            "description": "Auxiliary plant for use with boilers of heading 84.02 or 84.03",
            "lines": 1
          },
          {
            "code": "840420",
            "description": "Condensers for steam or other vapour power units",
            "lines": 1
          },
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            "code": "840490",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8405",
        "description": "Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers",
        "subheadings": [
          {
            "code": "840510",
            "description": "Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers",
            "lines": 1
          },
          {
            "code": "840590",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8406",
        "description": "Steam turbines and other vapour turbines",
        "subheadings": [
          {
            "code": "840610",
            "description": "Turbines for marine propulsion",
            "lines": 1
          },
          {
            "code": "840681",
            "description": "Other turbines: Of an output exceeding 40 MW",
            "lines": 2
          },
          {
            "code": "840682",
            "description": "Other turbines: Of an output not exceeding 40 MW",
            "lines": 2
          },
          {
            "code": "840690",
            "description": "Parts",
            "lines": 2
          }
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      },
      {
        "code": "8407",
        "description": "Spark-ignition reciprocating or rotary internal combustion piston engines",
        "subheadings": [
          {
            "code": "840710",
            "description": "Aircraft engines",
            "lines": 3
          },
          {
            "code": "840721",
            "description": "Marine propulsion engines: Outboard motors",
            "lines": 3
          },
          {
            "code": "840729",
            "description": "Marine propulsion engines: Other",
            "lines": 1
          },
          {
            "code": "840731",
            "description": "Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity not exceeding 50 cc",
            "lines": 1
          },
          {
            "code": "840732",
            "description": "Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc",
            "lines": 2
          },
          {
            "code": "840733",
            "description": "Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3",
            "lines": 6
          },
          {
            "code": "840734",
            "description": "Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 1,000 cc",
            "lines": 7
          },
          {
            "code": "840790",
            "description": "Other engines",
            "lines": 9
          }
        ]
      },
      {
        "code": "8408",
        "description": "Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)",
        "subheadings": [
          {
            "code": "840810",
            "description": "Marine propulsion engines",
            "lines": 18
          },
          {
            "code": "840820",
            "description": "Engines of a kind used for the propulsion of vehicles of Chapter 87",
            "lines": 8
          },
          {
            "code": "840890",
            "description": "Other engines",
            "lines": 26
          }
        ]
      },
      {
        "code": "8409",
        "description": "Parts suitable for use solely or principally with the engines of heading 8407 or 8408",
        "subheadings": [
          {
            "code": "840910",
            "description": "For aircraft engines",
            "lines": 3
          },
          {
            "code": "840991",
            "description": "Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines",
            "lines": 13
          },
          {
            "code": "840999",
            "description": "Other: Other",
            "lines": 6
          }
        ]
      },
      {
        "code": "8410",
        "description": "Hydraulic turbines, water wheels, and regulators therefor",
        "subheadings": [
          {
            "code": "841011",
            "description": "Hydraulic turbines and water wheels: Of a power not exceeding 1,000 kW",
            "lines": 1
          },
          {
            "code": "841012",
            "description": "Hydraulic turbines and water wheels: Of a power exceeding 1,000 kW but not exceeding 10,000 kW",
            "lines": 1
          },
          {
            "code": "841013",
            "description": "Hydraulic turbines and water wheels: Of a power exceeding 10,000 kW",
            "lines": 1
          },
          {
            "code": "841090",
            "description": "Parts, including regulators",
            "lines": 3
          }
        ]
      },
      {
        "code": "8411",
        "description": "Turbojets, turbopropellers and other gas turbines",
        "subheadings": [
          {
            "code": "841111",
            "description": "Turbojets: Of a thrust not exceeding 25 kN",
            "lines": 3
          },
          {
            "code": "841112",
            "description": "Turbojets: Of a thrust exceeding 25 kN",
            "lines": 9
          },
          {
            "code": "841121",
            "description": "Turbopropellers: Of a power not exceeding 1,100 kW",
            "lines": 3
          },
          {
            "code": "841122",
            "description": "Turbopropellers: Of a power exceeding 1,100 kW",
            "lines": 6
          },
          {
            "code": "841181",
            "description": "Other gas turbines: Of a power not exceeding 5,000 kW",
            "lines": 2
          },
          {
            "code": "841182",
            "description": "Other gas turbines: Of a power exceeding 5,000 kW",
            "lines": 6
          },
          {
            "code": "841191",
            "description": "Parts: Of turbo-jets or turbo-propellers",
            "lines": 3
          },
          {
            "code": "841199",
            "description": "Parts: Other",
            "lines": 5
          }
        ]
      },
      {
        "code": "8412",
        "description": "Other engines and motors",
        "subheadings": [
          {
            "code": "841210",
            "description": "Reaction engines other than turbo-jets",
            "lines": 3
          },
          {
            "code": "841221",
            "description": "Hydraulic power engines and motors: Linear acting (cylinders)",
            "lines": 6
          },
          {
            "code": "841229",
            "description": "Hydraulic power engines and motors: Other",
            "lines": 6
          },
          {
            "code": "841231",
            "description": "Pneumatic power engines and motors: Linear acting (cylinders)",
            "lines": 2
          },
          {
            "code": "841239",
            "description": "Pneumatic power engines and motors: Other",
            "lines": 3
          },
          {
            "code": "841280",
            "description": "Other",
            "lines": 3
          },
          {
            "code": "841290",
            "description": "Parts",
            "lines": 10
          }
        ]
      },
      {
        "code": "8413",
        "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators",
        "subheadings": [
          {
            "code": "841311",
            "description": "Pumps fitted or designed to be fitted with a measuring device: Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages",
            "lines": 1
          },
          {
            "code": "841319",
            "description": "Pumps fitted or designed to be fitted with a measuring device: Other",
            "lines": 2
          },
          {
            "code": "841320",
            "description": "Hand pumps, other than those of subheading 8413.11 or 8413.19",
            "lines": 2
          },
          {
            "code": "841330",
            "description": "Fuel, lubricating or cooling medium pumps for internal combustion piston engines",
            "lines": 8
          },
          {
            "code": "841340",
            "description": "Concrete pumps",
            "lines": 1
          },
          {
            "code": "841350",
            "description": "Other reciprocating positive displacement pumps",
            "lines": 10
          },
          {
            "code": "841360",
            "description": "Other rotary positive displacement pumps",
            "lines": 14
          },
          {
            "code": "841370",
            "description": "Other centrifugal pumps",
            "lines": 22
          },
          {
            "code": "841381",
            "description": "Other pumps; liquid elevators: Pumps",
            "lines": 2
          },
          {
            "code": "841382",
            "description": "Other pumps; liquid elevators: Liquid elevators",
            "lines": 1
          },
          {
            "code": "841391",
            "description": "Parts: Of pumps",
            "lines": 4
          },
          {
            "code": "841392",
            "description": "Parts: Of liquid elevators",
            "lines": 1
          }
        ]
      },
      {
        "code": "8414",
        "description": "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters",
        "subheadings": [
          {
            "code": "841410",
            "description": "Vacuum pumps",
            "lines": 8
          },
          {
            "code": "841420",
            "description": "Hand- or foot-operated air pumps",
            "lines": 3
          },
          {
            "code": "841430",
            "description": "Compressors of a kind used in refrigerating equipment",
            "lines": 11
          },
          {
            "code": "841440",
            "description": "Air compressors mounted on a wheeled chassis for towing",
            "lines": 2
          },
          {
            "code": "841451",
            "description": "Fans: Table, floor, wall, window, ceiling or roof fans, with a self- contained electric motor of an output not exceeding 125 W",
            "lines": 2
          },
          {
            "code": "841459",
            "description": "Fans: Other",
            "lines": 13
          },
          {
            "code": "841460",
            "description": "Hoods having a maximum horizontal side not exceeding 120cm",
            "lines": 1
          },
          {
            "code": "841470",
            "description": "Gas-tight biological safety cabinets",
            "lines": 1
          },
          {
            "code": "841480",
            "description": "Other",
            "lines": 23
          },
          {
            "code": "841490",
            "description": "Parts",
            "lines": 9
          }
        ]
      },
      {
        "code": "8415",
        "description": "Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated",
        "subheadings": [
          {
            "code": "841510",
            "description": "Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”",
            "lines": 4
          },
          {
            "code": "841520",
            "description": "Of a kind used for persons, in motor vehicles",
            "lines": 2
          },
          {
            "code": "841581",
            "description": "Other: Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)",
            "lines": 3
          },
          {
            "code": "841582",
            "description": "Other: Other, incorporating a refrigerating unit",
            "lines": 3
          },
          {
            "code": "841583",
            "description": "Other: Not incorporating a refrigerating unit",
            "lines": 2
          },
          {
            "code": "841590",
            "description": "Parts",
            "lines": 6
          }
        ]
      },
      {
        "code": "8416",
        "description": "Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances",
        "subheadings": [
          {
            "code": "841610",
            "description": "Furnace burners for liquid fuel",
            "lines": 2
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