{
  "summary": "The European Union tariff splits HS 8407.21 (marine propulsion engines: Outboard motors) into 3 national lines: 8407 21 10 00 (of a cylinder capacity not exceeding 325 cm³), 8407 21 91 00 (of a power not exceeding 30 kW) and 8407 21 99 00 (of a power exceeding 30 kW). The general (MFN) duty differs by line: 6.2% on 8407 21 10 00, 4.2% on 8407 21 91 00 and 4.2% on 8407 21 99 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8407.21",
      "source": null,
      "url": "https://border.bot/hs-codes/840721"
    },
    {
      "label": "National lines",
      "value": "3",
      "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 under HS 8407.21?",
      "answer": "The European Union tariff splits HS 8407.21 (marine propulsion engines: Outboard motors) into 3 national lines: 8407 21 10 00 (of a cylinder capacity not exceeding 325 cm³), 8407 21 91 00 (of a power not exceeding 30 kW) and 8407 21 99 00 (of a power exceeding 30 kW)."
    },
    {
      "question": "What is the duty on HS 8407.21 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 6.2% on 8407 21 10 00, 4.2% on 8407 21 91 00 and 4.2% on 8407 21 99 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8407.21",
      "text": [
        "The European Union tariff splits HS 8407.21 (marine propulsion engines: Outboard motors) into 3 national lines: 8407 21 10 00 (of a cylinder capacity not exceeding 325 cm³), 8407 21 91 00 (of a power not exceeding 30 kW) and 8407 21 99 00 (of a power exceeding 30 kW).",
        "The general (MFN) duty differs by line: 6.2% on 8407 21 10 00, 4.2% on 8407 21 91 00 and 4.2% on 8407 21 99 00."
      ]
    },
    {
      "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 8407.21 are live on border.bot for the United States (2 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": {
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      "code": "EU",
      "name": "European Union",
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    "schedule": {
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    "borrowed": false,
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        "sellerScheme": null,
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        "startDate": "2026-07-01",
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      "code": "84",
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
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                "code": "1035",
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