{
  "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": "8448",
        "description": "Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles)",
        "subheadings": [
          {
            "code": "844851",
            "description": "Parts and accessories of machines of heading 8447 or of their auxiliary machinery: Sinkers, needles and other articles used in forming stitches",
            "lines": 2
          },
          {
            "code": "844859",
            "description": "Parts and accessories of machines of heading 8447 or of their auxiliary machinery: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8449",
        "description": "Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats",
        "subheadings": [
          {
            "code": "844900",
            "description": "Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats",
            "lines": 1
          }
        ]
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      {
        "code": "8450",
        "description": "Household or laundry-type washing machines, including machines which both wash and dry",
        "subheadings": [
          {
            "code": "845011",
            "description": "Machines, each of a dry linen capacity not exceeding 10 kg: Fully-automatic machines",
            "lines": 3
          },
          {
            "code": "845012",
            "description": "Machines, each of a dry linen capacity not exceeding 10 kg: Other machines, with built-in centrifugal drier",
            "lines": 1
          },
          {
            "code": "845019",
            "description": "Machines, each of a dry linen capacity not exceeding 10 kg: Other",
            "lines": 1
          },
          {
            "code": "845020",
            "description": "Machines, each of a dry linen capacity exceeding 10kg",
            "lines": 1
          },
          {
            "code": "845090",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8451",
        "description": "Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics",
        "subheadings": [
          {
            "code": "845110",
            "description": "Dry-cleaning machines",
            "lines": 1
          },
          {
            "code": "845121",
            "description": "Drying machines: Each of a dry linen capacity not exceeding 10kg",
            "lines": 1
          },
          {
            "code": "845129",
            "description": "Drying machines: Other",
            "lines": 1
          },
          {
            "code": "845130",
            "description": "Ironing machines and presses (including fusing presses)",
            "lines": 1
          },
          {
            "code": "845140",
            "description": "Washing, bleaching or dyeing machines",
            "lines": 1
          },
          {
            "code": "845150",
            "description": "Machines for reeling, unreeling, folding, cutting or pinking textile fabrics",
            "lines": 1
          },
          {
            "code": "845180",
            "description": "Other machinery",
            "lines": 3
          },
          {
            "code": "845190",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8452",
        "description": "Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles",
        "subheadings": [
          {
            "code": "845210",
            "description": "Sewing machines of the household type",
            "lines": 3
          },
          {
            "code": "845221",
            "description": "Other sewing machines: Automatic units",
            "lines": 1
          },
          {
            "code": "845229",
            "description": "Other sewing machines: Other",
            "lines": 1
          },
          {
            "code": "845230",
            "description": "Sewing machine needles",
            "lines": 1
          },
          {
            "code": "845290",
            "description": "Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines",
            "lines": 1
          }
        ]
      },
      {
        "code": "8453",
        "description": "Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines",
        "subheadings": [
          {
            "code": "845310",
            "description": "Machinery for preparing, tanning or working hides, skins or leather",
            "lines": 1
          },
          {
            "code": "845320",
            "description": "Machinery for making or repairing footwear",
            "lines": 1
          },
          {
            "code": "845380",
            "description": "Other machinery",
            "lines": 1
          },
          {
            "code": "845390",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8454",
        "description": "Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries",
        "subheadings": [
          {
            "code": "845410",
            "description": "Converters",
            "lines": 1
          },
          {
            "code": "845420",
            "description": "Ingot moulds and ladles",
            "lines": 1
          },
          {
            "code": "845430",
            "description": "Casting machines",
            "lines": 2
          },
          {
            "code": "845490",
            "description": "Parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8455",
        "description": "Metal-rolling mills and rolls therefor",
        "subheadings": [
          {
            "code": "845510",
            "description": "Tube mills",
            "lines": 1
          },
          {
            "code": "845521",
            "description": "Other rolling mills: Hot or combination hot and cold",
            "lines": 1
          },
          {
            "code": "845522",
            "description": "Other rolling mills: Cold",
            "lines": 1
          },
          {
            "code": "845530",
            "description": "Rolls for rolling mills",
            "lines": 4
          },
          {
            "code": "845590",
            "description": "Other parts",
            "lines": 1
          }
        ]
      },
      {
        "code": "8456",
        "description": "Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines",
        "subheadings": [
          {
            "code": "845611",
            "description": "Operated by laser or other light or photon beam processes: Operated by laser",
            "lines": 2
          },
          {
            "code": "845612",
            "description": "Operated by laser or other light or photon beam processes: Operated by other light or photon beam processes",
            "lines": 2
          },
          {
            "code": "845620",
            "description": "Operated by ultrasonic processes",
            "lines": 1
          },
          {
            "code": "845630",
            "description": "Operated by electro-discharge processes",
            "lines": 3
          },
          {
            "code": "845640",
            "description": "Operated by plasma arc processes",
            "lines": 1
          },
          {
            "code": "845650",
            "description": "Water-jet cutting machines",
            "lines": 1
          },
          {
            "code": "845690",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8457",
        "description": "Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal",
        "subheadings": [
          {
            "code": "845710",
            "description": "Machining centres",
            "lines": 2
          },
          {
            "code": "845720",
            "description": "Unit construction machines (single station)",
            "lines": 1
          },
          {
            "code": "845730",
            "description": "Multi-station transfer machines",
            "lines": 2
          }
        ]
      },
      {
        "code": "8458",
        "description": "Lathes (including turning centres) for removing metal",
        "subheadings": [
          {
            "code": "845811",
            "description": "Horizontal lathes: Numerically controlled",
            "lines": 4
          },
          {
            "code": "845819",
            "description": "Horizontal lathes: Other",
            "lines": 1
          },
          {
            "code": "845891",
            "description": "Other lathes: Numerically controlled",
            "lines": 2
          },
          {
            "code": "845899",
            "description": "Other lathes: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8459",
        "description": "Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458",
        "subheadings": [
          {
            "code": "845910",
            "description": "Way-type unit head machines",
            "lines": 1
          },
          {
            "code": "845921",
            "description": "Other drilling machines: Numerically controlled",
            "lines": 1
          },
          {
            "code": "845929",
            "description": "Other drilling machines: Other",
            "lines": 1
          },
          {
            "code": "845931",
            "description": "Other boring-milling machines: Numerically controlled",
            "lines": 1
          },
          {
            "code": "845939",
            "description": "Other boring-milling machines: Other",
            "lines": 1
          },
          {
            "code": "845941",
            "description": "Other boring machines: Numerically controlled",
            "lines": 1
          },
          {
            "code": "845949",
            "description": "Other boring machines: Other",
            "lines": 1
          },
          {
            "code": "845951",
            "description": "Milling machines, knee-type: Numerically controlled",
            "lines": 1
          },
          {
            "code": "845959",
            "description": "Milling machines, knee-type: Other",
            "lines": 1
          },
          {
            "code": "845961",
            "description": "Other milling machines: Numerically controlled",
            "lines": 2
          },
          {
            "code": "845969",
            "description": "Other milling machines: Other",
            "lines": 2
          },
          {
            "code": "845970",
            "description": "Other threading or tapping machines",
            "lines": 1
          }
        ]
      },
      {
        "code": "8460",
        "description": "Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461",
        "subheadings": [
          {
            "code": "846012",
            "description": "Flat-surface grinding machines: Numerically controlled",
            "lines": 1
          },
          {
            "code": "846019",
            "description": "Flat-surface grinding machines: Other",
            "lines": 1
          },
          {
            "code": "846022",
            "description": "Other grinding machines: Centreless grinding machines, numerically controlled",
            "lines": 1
          },
          {
            "code": "846023",
            "description": "Other grinding machines: Other cylindrical grinding machines, numerically controlled",
            "lines": 1
          },
          {
            "code": "846024",
            "description": "Other grinding machines: Other, numerically controlled",
            "lines": 1
          },
          {
            "code": "846029",
            "description": "Other grinding machines: Other",
            "lines": 2
          },
          {
            "code": "846031",
            "description": "Sharpening (tool or cutter grinding) machines: Numerically controlled",
            "lines": 1
          },
          {
            "code": "846039",
            "description": "Sharpening (tool or cutter grinding) machines: Other",
            "lines": 1
          },
          {
            "code": "846040",
            "description": "Honing or lapping machines",
            "lines": 2
          },
          {
            "code": "846090",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8461",
        "description": "Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or included",
        "subheadings": [
          {
            "code": "846120",
            "description": "Shaping or slotting machines",
            "lines": 1
          },
          {
            "code": "846130",
            "description": "Broaching machines",
            "lines": 2
          },
          {
            "code": "846140",
            "description": "Gear cutting, gear grinding or gear finishing machines",
            "lines": 7
          },
          {
            "code": "846150",
            "description": "Sawing or cutting-off machines",
            "lines": 3
          },
          {
            "code": "846190",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "8462",
        "description": "Machine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above",
        "subheadings": [
          {
            "code": "846211",
            "description": "Hot forming machines for forging, die forging (including presses) and hot hammers: Closed die forging machines",
            "lines": 2
          },
          {
            "code": "846219",
            "description": "Hot forming machines for forging, die forging (including presses) and hot hammers: Other",
            "lines": 2
          },
          {
            "code": "846222",
            "description": "Bending, folding, straightening or flattening machines (including press brakes) for flat products: Profile forming machines",
            "lines": 2
          },
          {
            "code": "846223",
            "description": "Bending, folding, straightening or flattening machines (including press brakes) for flat products: Numerically controlled press brakes",
            "lines": 1
          },
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