Key facts
- HS subheading
- 8407.90
- National lines
- 9
- 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
- Chapter
- 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Summary
The European Union tariff splits HS 8407.90 (other engines) into 9 national lines: 8407 90 10 10 (four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508), 8407 90 10 40 (power unit with a two-stroke engine with: -an output of 900 W or more, but not more than 1 100 W, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0,5 l or more, for use in the manufacture of garden machinery and garden machinery components), 8407 90 10 90 (other), 8407 90 50 00 (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) and 5 others.
European Union lines under 8407.90
The European Union tariff splits HS 8407.90 (other engines) into 9 national lines: 8407 90 10 10 (four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508), 8407 90 10 40 (power unit with a two-stroke engine with: -an output of 900 W or more, but not more than 1 100 W, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0,5 l or more, for use in the manufacture of garden machinery and garden machinery components), 8407 90 10 90 (other), 8407 90 50 00 (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) and 5 others.
- 8407 90 10 10Four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508Duty: 2.7%
- 8407 90 10 40Power unit with a two-stroke engine with: -an output of 900 W or more, but not more than 1 100 W, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0,5 l or more, for use in the manufacture of garden machinery and garden machinery componentsDuty: 2.7%
- 8407 90 10 90OtherDuty: 2.7%
- 8407 90 50 00For 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
- 8407 90 80 10Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kW or more but not more than 20,0 kW, for the manufacture of: - lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20Duty: 4.2%
- 8407 90 80 90OtherDuty: 4.2%
- 8407 90 90 10Spark-ignition reciprocating or rotary internal combustion piston engines, having a cylinder capacity of not less than 300 cm³ and a power of not less than 6 kW or more but not more than 20,0 kW, for the manufacture of: -lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, -tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, -four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or -snowploughs and snow blowers of subheading 8430 20Duty: 4.2%
- 8407 90 90 20Compact Liquid Petroleum Gas (LPG) Engine System, with: - 6 cylinders, - an output of 75 kW or more, but not more than 80 kW, - inlet and exhaust valves modified to operate continuously in heavy duty applications, for use in the manufacture of vehicles of heading 8427Duty: 4.2%
- 8407 90 90 90OtherDuty: 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 8407.90 are live on border.bot for the United States (9 lines, also used by 1 other country).
- United States9 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8407.90?
The European Union tariff splits HS 8407.90 (other engines) into 9 national lines: 8407 90 10 10 (four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508), 8407 90 10 40 (power unit with a two-stroke engine with: -an output of 900 W or more, but not more than 1 100 W, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0,5 l or more, for use in the manufacture of garden machinery and garden machinery components), 8407 90 10 90 (other), 8407 90 50 00 (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) and 5 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.