# European Union tariff lines under HS 8407.34

> The European Union tariff splits HS 8407.34 (reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 1,000 cc) into 7 national lines: 8407 34 10 10 (spark-ignition reciprocating or rotary internal combustion piston engines, with: -a cylinder capacity of 1 200 cm³ or more but not more than 2 000 cm³ -a power of 95 kW but not more than 135 kW, -a weight of not more than 120 kg, for use in the manufacture of motor vehicles of 8703), 8407 34 10 90 (other), 8407 34 30 00 (used), 8407 34 91 10 (new dual cylinder, four stroke internal combustion spark-ignition engine with: -a cylinder capacity exceeding 1000 cm³ but not exceeding 1250 cm³, -overall dimensions of not more than: 700 mm (length) x 430 mm (width) x 610 mm (height), -a power of 60 kW or more but not more than 110 kW, -whether or not equipped with a starter, outfitted with a throttle body, two or more fuel injectors, a stator, for use in the manufacture of motorcycle bikes) and 3 others.

Source: https://border.bot/countries/european-union/hs-codes/840734
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 84](https://border.bot/countries/european-union/hs-codes/84) / [8407.34](https://border.bot/countries/european-union/hs-codes/840734)

## Key facts

- HS subheading: [8407.34](https://border.bot/hs-codes/840734)
- National lines: 7
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

## European Union lines under 8407.34

The European Union tariff splits HS 8407.34 (reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 1,000 cc) into 7 national lines: 8407 34 10 10 (spark-ignition reciprocating or rotary internal combustion piston engines, with: -a cylinder capacity of 1 200 cm³ or more but not more than 2 000 cm³ -a power of 95 kW but not more than 135 kW, -a weight of not more than 120 kg, for use in the manufacture of motor vehicles of 8703), 8407 34 10 90 (other), 8407 34 30 00 (used), 8407 34 91 10 (new dual cylinder, four stroke internal combustion spark-ignition engine with: -a cylinder capacity exceeding 1000 cm³ but not exceeding 1250 cm³, -overall dimensions of not more than: 700 mm (length) x 430 mm (width) x 610 mm (height), -a power of 60 kW or more but not more than 110 kW, -whether or not equipped with a starter, outfitted with a throttle body, two or more fuel injectors, a stator, for use in the manufacture of motorcycle bikes) and 3 others.

- [8407 34 10 10](https://border.bot/countries/european-union/hs-codes/8407341010) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading 8705, Spark-ignition reciprocating or rotary internal combustion piston engines, with: -a cylinder capacity of 1 200 cm³ or more but not more than 2 000 cm³ -a power of 95 kW but not more than 135 kW, -a weight of not more than 120 kg, for use in the manufacture of motor vehicles of 8703
- [8407 34 10 90](https://border.bot/countries/european-union/hs-codes/8407341090) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading 8703; motor vehicles of heading 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading 8705, Other
- [8407 34 30 00](https://border.bot/countries/european-union/hs-codes/8407343000) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, Other, Used. Duty (MFN): 4.2%
- [8407 34 91 10](https://border.bot/countries/european-union/hs-codes/8407349110) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, Other, New, of a cylinder capacity, Not exceeding 1 500 cm3, New dual cylinder, four stroke internal combustion spark-ignition engine with: -a cylinder capacity exceeding 1000 cm³ but not exceeding 1250 cm³, -overall dimensions of not more than: 700 mm (length) x 430 mm (width) x 610 mm (height), -a power of 60 kW or more but not more than 110 kW, -whether or not equipped with a starter, outfitted with a throttle body, two or more fuel injectors, a stator, for use in the manufacture of motorcycle bikes. Duty (MFN): 4.2%
- [8407 34 91 90](https://border.bot/countries/european-union/hs-codes/8407349190) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, New, of a cylinder capacity, Not exceeding 1 500 cm3, Other. Duty (MFN): 4.2%
- [8407 34 99 10](https://border.bot/countries/european-union/hs-codes/8407349910) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, Other, New, of a cylinder capacity, Exceeding 1 500 cm3, New dual cylinder, air cooled, four stroke 49 degree V-twin internal combustion spark-ignition engine with: -a cylinder capacity exceeding 1800 cm³, -overall dimensions of not more than: 800 mm (length) x 500 mm (width) x 600 mm (height), -a power of 60 kW or more but not more than 75kW, -equipped with a dry sump system with an intermediate wet receptacle, -whether or not equipped with a starter, outfitted with a throttle body, two or more fuel injectors, a stator, for use in the manufacture of motorcycle bikes. Duty (MFN): 4.2%
- [8407 34 99 90](https://border.bot/countries/european-union/hs-codes/8407349990) Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87, Of a cylinder capacity exceeding 1 000 cm3, New, of a cylinder capacity, Exceeding 1 500 cm3, Other. Duty (MFN): 4.2%

## Import VAT and de minimis in the European Union

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.

## In other countries

National tariff lines under 8407.34 are live on border.bot for the United States (12 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/840734): 12 lines, used by 1 other country
- [The Harmonized System text for 8407.34](https://border.bot/hs-codes/840734)

- Previous subheading: [8407.33](https://border.bot/countries/european-union/hs-codes/840733) Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3
- Next subheading: [8407.90](https://border.bot/countries/european-union/hs-codes/840790) Other engines

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8407.34?

The European Union tariff splits HS 8407.34 (reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity exceeding 1,000 cc) into 7 national lines: 8407 34 10 10 (spark-ignition reciprocating or rotary internal combustion piston engines, with: -a cylinder capacity of 1 200 cm³ or more but not more than 2 000 cm³ -a power of 95 kW but not more than 135 kW, -a weight of not more than 120 kg, for use in the manufacture of motor vehicles of 8703), 8407 34 10 90 (other), 8407 34 30 00 (used), 8407 34 91 10 (new dual cylinder, four stroke internal combustion spark-ignition engine with: -a cylinder capacity exceeding 1000 cm³ but not exceeding 1250 cm³, -overall dimensions of not more than: 700 mm (length) x 430 mm (width) x 610 mm (height), -a power of 60 kW or more but not more than 110 kW, -whether or not equipped with a starter, outfitted with a throttle body, two or more fuel injectors, a stator, for use in the manufacture of motorcycle bikes) and 3 others.

## Sources and updates

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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/840734.json