{
  "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
      }
    ],
    "ratesLive": true,
    "provenance": [
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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": "8419",
        "description": "Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric",
        "subheadings": [
          {
            "code": "841912",
            "description": "Instantaneous or storage water heaters, non-electric: Solar water heaters",
            "lines": 1
          },
          {
            "code": "841919",
            "description": "Instantaneous or storage water heaters, non-electric: Other",
            "lines": 1
          },
          {
            "code": "841920",
            "description": "Medical, surgical or laboratory sterilisers",
            "lines": 1
          },
          {
            "code": "841933",
            "description": "Dryers: Lyophilisation apparatus, freeze drying units and spray dryers",
            "lines": 1
          },
          {
            "code": "841934",
            "description": "Dryers: Other, for agricultural products",
            "lines": 1
          },
          {
            "code": "841935",
            "description": "Dryers: Other, for wood, paper pulp, paper or paperboard",
            "lines": 1
          },
          {
            "code": "841939",
            "description": "Dryers: Other",
            "lines": 1
          },
          {
            "code": "841940",
            "description": "Distilling or rectifying plant",
            "lines": 1
          },
          {
            "code": "841950",
            "description": "Heat exchange units",
            "lines": 4
          },
          {
            "code": "841960",
            "description": "Machinery for liquefying air or other gases",
            "lines": 1
          },
          {
            "code": "841981",
            "description": "Other machinery, plant and equipment: For making hot drinks or for cooking or heating food",
            "lines": 4
          },
          {
            "code": "841989",
            "description": "Other machinery, plant and equipment: Other",
            "lines": 3
          },
          {
            "code": "841990",
            "description": "Parts",
            "lines": 4
          }
        ]
      },
      {
        "code": "8420",
        "description": "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor",
        "subheadings": [
          {
            "code": "842010",
            "description": "Calendering or other rolling machines",
            "lines": 4
          },
          {
            "code": "842091",
            "description": "Parts: Cylinders",
            "lines": 2
          },
          {
            "code": "842099",
            "description": "Parts: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8421",
        "description": "Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases",
        "subheadings": [
          {
            "code": "842111",
            "description": "Centrifuges, including centrifugal dryers: Cream separators",
            "lines": 1
          },
          {
            "code": "842112",
            "description": "Centrifuges, including centrifugal dryers: Clothes-dryers",
            "lines": 1
          },
          {
            "code": "842119",
            "description": "Centrifuges, including centrifugal dryers: Other",
            "lines": 2
          },
          {
            "code": "842121",
            "description": "Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water",
            "lines": 2
          },
          {
            "code": "842122",
            "description": "Filtering or purifying machinery and apparatus for liquids: For filtering or purifying beverages other than water",
            "lines": 1
          },
          {
            "code": "842123",
            "description": "Filtering or purifying machinery and apparatus for liquids: Oil or petrol-filters for internal combustion engines",
            "lines": 2
          },
          {
            "code": "842129",
            "description": "Filtering or purifying machinery and apparatus for liquids: Other",
            "lines": 3
          },
          {
            "code": "842131",
            "description": "Filtering or purifying machinery and apparatus for gases: Intake air filters for internal combustion engines",
            "lines": 2
          },
          {
            "code": "842132",
            "description": "Filtering or purifying machinery and apparatus for gases: Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines",
            "lines": 2
          },
          {
            "code": "842139",
            "description": "Filtering or purifying machinery and apparatus for gases: Other",
            "lines": 7
          },
          {
            "code": "842191",
            "description": "Parts: Of centrifuges, including centrifugal dryers",
            "lines": 1
          },
          {
            "code": "842199",
            "description": "Parts: Other",
            "lines": 4
          }
        ]
      },
      {
        "code": "8422",
        "description": "Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages",
        "subheadings": [
          {
            "code": "842211",
            "description": "Dishwashing machines: Of the household type",
            "lines": 1
          },
          {
            "code": "842219",
            "description": "Dishwashing machines: Other",
            "lines": 1
          },
          {
            "code": "842220",
            "description": "Machinery for cleaning or drying bottles or other containers",
            "lines": 1
          },
          {
            "code": "842230",
            "description": "Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages",
            "lines": 1
          },
          {
            "code": "842240",
            "description": "Other packing or wrapping machinery (including heat-shrink wrapping machinery)",
            "lines": 1
          },
          {
            "code": "842290",
            "description": "Parts",
            "lines": 2
          }
        ]
      },
      {
        "code": "8423",
        "description": "Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds",
        "subheadings": [
          {
            "code": "842310",
            "description": "Personal weighing machines, including baby scales; household scales",
            "lines": 2
          },
          {
            "code": "842320",
            "description": "Scales for continuous weighing of goods on conveyors",
            "lines": 2
          },
          {
            "code": "842330",
            "description": "Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales",
            "lines": 2
          },
          {
            "code": "842381",
            "description": "Other weighing machinery: Having a maximum weighing capacity not exceeding 30kg",
            "lines": 5
          },
          {
            "code": "842382",
            "description": "Other weighing machinery: Having a maximum weighing capacity exceeding 30kg but not exceeding 5,000kg",
            "lines": 3
          },
          {
            "code": "842389",
            "description": "Other weighing machinery: Other",
            "lines": 2
          },
          {
            "code": "842390",
            "description": "Weighing machine weights of all kinds; parts of weighing machinery",
            "lines": 2
          }
        ]
      },
      {
        "code": "8424",
        "description": "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines",
        "subheadings": [
          {
            "code": "842410",
            "description": "Fire extinguishers, whether or not charged",
            "lines": 6
          },
          {
            "code": "842420",
            "description": "Spray guns and similar appliances",
            "lines": 1
          },
          {
            "code": "842430",
            "description": "Steam or sand blasting machines and similar jet projecting machines",
            "lines": 4
          },
          {
            "code": "842441",
            "description": "Agricultural or horticultural sprayers: Portable sprayers",
            "lines": 1
          },
          {
            "code": "842449",
            "description": "Agricultural or horticultural sprayers: Other",
            "lines": 2
          },
          {
            "code": "842482",
            "description": "Other appliances: Agricultural or horticultural",
            "lines": 2
          },
          {
            "code": "842489",
            "description": "Other appliances: Other",
            "lines": 2
          },
          {
            "code": "842490",
            "description": "Parts",
            "lines": 4
          }
        ]
      },
      {
        "code": "8425",
        "description": "Pulley tackle and hoists other than skip hoists; winches and capstans; jacks",
        "subheadings": [
          {
            "code": "842511",
            "description": "Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: Powered by electric motor",
            "lines": 1
          },
          {
            "code": "842519",
            "description": "Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: Other",
            "lines": 1
          },
          {
            "code": "842531",
            "description": "Winches; capstans: Powered by electric motor",
            "lines": 1
          },
          {
            "code": "842539",
            "description": "Winches; capstans: Other",
            "lines": 1
          },
          {
            "code": "842541",
            "description": "Jacks; hoists of a kind used for raising vehicles: Built-in jacking systems of a type used in garages",
            "lines": 1
          },
          {
            "code": "842542",
            "description": "Jacks; hoists of a kind used for raising vehicles: Other jacks and hoists, hydraulic",
            "lines": 1
          },
          {
            "code": "842549",
            "description": "Jacks; hoists of a kind used for raising vehicles: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8426",
        "description": "Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane",
        "subheadings": [
          {
            "code": "842611",
            "description": "Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: Overhead travelling cranes on fixed support",
            "lines": 1
          },
          {
            "code": "842612",
            "description": "Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: Mobile lifting frames on tyres and straddle carriers",
            "lines": 1
          },
          {
            "code": "842619",
            "description": "Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: Other",
            "lines": 1
          },
          {
            "code": "842620",
            "description": "Tower cranes",
            "lines": 1
          },
          {
            "code": "842630",
            "description": "Portal or pedestal jib cranes",
            "lines": 1
          },
          {
            "code": "842641",
            "description": "Other machinery, self-propelled: On tyres",
            "lines": 1
          },
          {
            "code": "842649",
            "description": "Other machinery, self-propelled: Other",
            "lines": 2
          },
          {
            "code": "842691",
            "description": "Other machinery: Designed for mounting on road vehicles",
            "lines": 2
          },
          {
            "code": "842699",
            "description": "Other machinery: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8427",
        "description": "Fork-lift trucks; other works trucks fitted with lifting or handling equipment",
        "subheadings": [
          {
            "code": "842710",
            "description": "Self-propelled trucks powered by an electric motor",
            "lines": 3
          },
          {
            "code": "842720",
            "description": "Other self-propelled trucks",
            "lines": 4
          },
          {
            "code": "842790",
            "description": "Other trucks",
            "lines": 4
          }
        ]
      },
      {
        "code": "8428",
        "description": "Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)",
        "subheadings": [
          {
            "code": "842810",
            "description": "Lifts and skip hoists",
            "lines": 2
          },
          {
            "code": "842820",
            "description": "Pneumatic elevators and conveyors",
            "lines": 2
          },
          {
            "code": "842831",
            "description": "Other continuous-action elevators and conveyors, for goods or materials: Specially designed for underground use",
            "lines": 1
          },
          {
            "code": "842832",
            "description": "Other continuous-action elevators and conveyors, for goods or materials: Other, bucket type",
            "lines": 1
          },
          {
            "code": "842833",
            "description": "Other continuous-action elevators and conveyors, for goods or materials: Other, belt type",
            "lines": 1
          },
          {
            "code": "842839",
            "description": "Other continuous-action elevators and conveyors, for goods or materials: Other",
            "lines": 2
          },
          {
            "code": "842840",
            "description": "Escalators and moving walkways",
            "lines": 1
          },
          {
            "code": "842860",
            "description": "Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars",
            "lines": 1
          },
          {
            "code": "842870",
            "description": "Industrial robots",
            "lines": 1
          },
          {
            "code": "842890",
            "description": "Other machinery",
            "lines": 4
          }
        ]
      },
      {
        "code": "8429",
        "description": "Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers",
        "subheadings": [
          {
            "code": "842911",
            "description": "Bulldozers and angledozers: Track laying",
            "lines": 1
          },
          {
            "code": "842919",
            "description": "Bulldozers and angledozers: Other",
            "lines": 1
          },
          {
            "code": "842920",
            "description": "Graders and levellers",
            "lines": 1
          },
          {
            "code": "842930",
            "description": "Scrapers",
            "lines": 1
          },
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