European Union tariff line 8408 20 51 00: Not exceeding 50 kW
Last updated
Key facts
- Tariff line
- 8408 20 51 00
- Covers
- Engines of a kind used for the propulsion of vehicles of Chapter 87, for other vehicles of Chapter 87, of a power, not exceeding 50 kW
- Supplementary unit
- Number of items (p/st)
- Duty (MFN)
- 4.2%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 8408.20
Summary
In the European Union tariff, line 8408 20 51 00 covers engines of a kind used for the propulsion of vehicles of Chapter 87, for other vehicles of Chapter 87, of a power, not exceeding 50 kW. The general (MFN) duty rate is 4.2%. It falls under HS subheading 8408.20 in heading 84.08 (chapter 84).
What this line covers
In the European Union tariff, line 8408 20 51 00 covers engines of a kind used for the propulsion of vehicles of Chapter 87, for other vehicles of Chapter 87, of a power, not exceeding 50 kW.
Its legal text is “Not exceeding 50 kW”, read under “Engines of a kind used for the propulsion of vehicles of Chapter 87”, “Other” and “For other vehicles of Chapter 87, of a power”.
How it is structured
It falls under HS subheading 8408.20 in heading 84.08 (chapter 84). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 84
- Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Heading 84.08
- Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
- Subheading 8408.20
- Engines of a kind used for the propulsion of vehicles of Chapter 87
- Within the subheading
- Other
- Within the subheading
- For other vehicles of Chapter 87, of a power
- Line 8408 20 51 00
- Not exceeding 50 kW
- Supplementary unit
- Number of items (p/st)
Duty
The general (MFN) duty rate is 4.2%.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 51 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Mercosur (5500) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
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.
Other lines under 8408.20
- 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 kW
- 8408 20 35 00Exceeding 50 kW but not exceeding 100 kW
- 8408 20 37 00Exceeding 100 kW
- 8408 20 55 00Exceeding 50 kW but not exceeding 100 kW
- 8408 20 57 00Exceeding 100 kW but not exceeding 200 kW
- 8408 20 99 00Exceeding 200 kW
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
What does tariff line 8408 20 51 00 cover in the European Union tariff?
In the European Union tariff, line 8408 20 51 00 covers engines of a kind used for the propulsion of vehicles of Chapter 87, for other vehicles of Chapter 87, of a power, not exceeding 50 kW.
What is the general (MFN) duty on 8408 20 51 00 in the European Union?
The general (MFN) duty rate is 4.2%.
Which preferential rates apply to 8408 20 51 00?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.
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.