Key facts
- HS subheading
- 8408.20
- National lines
- 8
- 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 8408.20 (engines of a kind used for the propulsion of vehicles of Chapter 87) into 8 national lines: 8408 20 10 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 2 500 cm3; motor vehicles of heading 8705), 8408 20 31 00 (not exceeding 50 kW), 8408 20 35 00 (exceeding 50 kW but not exceeding 100 kW), 8408 20 37 00 (exceeding 100 kW) and 4 others.
European Union lines under 8408.20
The European Union tariff splits HS 8408.20 (engines of a kind used for the propulsion of vehicles of Chapter 87) into 8 national lines: 8408 20 10 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 2 500 cm3; motor vehicles of heading 8705), 8408 20 31 00 (not exceeding 50 kW), 8408 20 35 00 (exceeding 50 kW but not exceeding 100 kW), 8408 20 37 00 (exceeding 100 kW) and 4 others.
- 8408 20 10 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 2 500 cm3; motor vehicles of heading 8705
- 8408 20 31 00Not exceeding 50 kWDuty: 4.2%
- 8408 20 35 00Exceeding 50 kW but not exceeding 100 kWDuty: 4.2%
- 8408 20 37 00Exceeding 100 kWDuty: 4.2%
- 8408 20 51 00Not exceeding 50 kWDuty: 4.2%
- 8408 20 55 00Exceeding 50 kW but not exceeding 100 kWDuty: 4.2%
- 8408 20 57 00Exceeding 100 kW but not exceeding 200 kWDuty: 4.2%
- 8408 20 99 00Exceeding 200 kWDuty: 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 8408.20 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8408.20?
The European Union tariff splits HS 8408.20 (engines of a kind used for the propulsion of vehicles of Chapter 87) into 8 national lines: 8408 20 10 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 2 500 cm3; motor vehicles of heading 8705), 8408 20 31 00 (not exceeding 50 kW), 8408 20 35 00 (exceeding 50 kW but not exceeding 100 kW), 8408 20 37 00 (exceeding 100 kW) and 4 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.