# European Union tariff lines under HS 8408.10

> The European Union tariff splits HS 8408.10 (marine propulsion engines) into 18 national lines: 8408 10 11 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 19 00 (other), 8408 10 23 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 27 00 (other) and 14 others.

Source: https://border.bot/countries/european-union/hs-codes/840810
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) / [8408.10](https://border.bot/countries/european-union/hs-codes/840810)

## Key facts

- HS subheading: [8408.10](https://border.bot/hs-codes/840810)
- National lines: 18
- 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 8408.10

The European Union tariff splits HS 8408.10 (marine propulsion engines) into 18 national lines: 8408 10 11 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 19 00 (other), 8408 10 23 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 27 00 (other) and 14 others.

- [8408 10 11 00](https://border.bot/countries/european-union/hs-codes/8408101100) Marine propulsion engines, Used, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 19 00](https://border.bot/countries/european-union/hs-codes/8408101900) Marine propulsion engines, Used, Other. Duty (MFN): 2.7%
- [8408 10 23 00](https://border.bot/countries/european-union/hs-codes/8408102300) Marine propulsion engines, New, of a power, Not exceeding 50 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 27 00](https://border.bot/countries/european-union/hs-codes/8408102700) Marine propulsion engines, New, of a power, Not exceeding 50 kW, Other. Duty (MFN): 2.7%
- [8408 10 31 00](https://border.bot/countries/european-union/hs-codes/8408103100) Marine propulsion engines, New, of a power, Exceeding 50 kW but not exceeding 100 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 39 00](https://border.bot/countries/european-union/hs-codes/8408103900) Marine propulsion engines, New, of a power, Exceeding 50 kW but not exceeding 100 kW, Other. Duty (MFN): 2.7%
- [8408 10 41 00](https://border.bot/countries/european-union/hs-codes/8408104100) Marine propulsion engines, New, of a power, Exceeding 100 kW but not exceeding 200 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 49 00](https://border.bot/countries/european-union/hs-codes/8408104900) Marine propulsion engines, New, of a power, Exceeding 100 kW but not exceeding 200 kW, Other. Duty (MFN): 2.7%
- [8408 10 51 00](https://border.bot/countries/european-union/hs-codes/8408105100) Marine propulsion engines, New, of a power, Exceeding 200 kW but not exceeding 300 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 59 00](https://border.bot/countries/european-union/hs-codes/8408105900) Marine propulsion engines, New, of a power, Exceeding 200 kW but not exceeding 300 kW, Other. Duty (MFN): 2.7%
- [8408 10 61 00](https://border.bot/countries/european-union/hs-codes/8408106100) Marine propulsion engines, New, of a power, Exceeding 300 kW but not exceeding 500 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 69 00](https://border.bot/countries/european-union/hs-codes/8408106900) Marine propulsion engines, New, of a power, Exceeding 300 kW but not exceeding 500 kW, Other. Duty (MFN): 2.7%
- [8408 10 71 00](https://border.bot/countries/european-union/hs-codes/8408107100) Marine propulsion engines, New, of a power, Exceeding 500 kW but not exceeding 1 000 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 79 00](https://border.bot/countries/european-union/hs-codes/8408107900) Marine propulsion engines, New, of a power, Exceeding 500 kW but not exceeding 1 000 kW, Other. Duty (MFN): 2.7%
- [8408 10 81 00](https://border.bot/countries/european-union/hs-codes/8408108100) Marine propulsion engines, New, of a power, Exceeding 1 000 kW but not exceeding 5 000 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 89 00](https://border.bot/countries/european-union/hs-codes/8408108900) Marine propulsion engines, New, of a power, Exceeding 1 000 kW but not exceeding 5 000 kW, Other. Duty (MFN): 2.7%
- [8408 10 91 00](https://border.bot/countries/european-union/hs-codes/8408109100) Marine propulsion engines, New, of a power, Exceeding 5 000 kW, For seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00
- [8408 10 99 00](https://border.bot/countries/european-union/hs-codes/8408109900) Marine propulsion engines, New, of a power, Exceeding 5 000 kW, Other. Duty (MFN): 2.7%

## 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 8408.10 are live on border.bot for the United States (6 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/840810): 6 lines, used by 1 other country
- [The Harmonized System text for 8408.10](https://border.bot/hs-codes/840810)

- Previous subheading: [8407.90](https://border.bot/countries/european-union/hs-codes/840790) Other engines
- Next subheading: [8408.20](https://border.bot/countries/european-union/hs-codes/840820) Engines of a kind used for the propulsion of vehicles of Chapter 87

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8408.10?

The European Union tariff splits HS 8408.10 (marine propulsion engines) into 18 national lines: 8408 10 11 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 19 00 (other), 8408 10 23 00 (for seagoing vessels of headings 8901 to 8906, tugs of subheading 8904 00 10 and warships of subheading 8906 10 00), 8408 10 27 00 (other) and 14 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/840810.json