Key facts
- HS subheading
- 8421.99
- National lines
- 4
- 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 8421.99 (parts: Other) into 4 national lines: 8421 99 10 00 (parts of machinery and apparatus of subheadings 8421 29 20 or 8421 39 15), 8421 99 90 10 (of filtering or purification machinery and apparatus for liquids or gases, for use in certain types of aircrafts), 8421 99 90 92 (parts of equipment for the purification of water by reverse osmosis, consisting essentially of plastic-based membranes, supported internally by woven or non-woven textile materials which are wound round a perforated tube, and enclosed in a cylindrical plastic casing of a wall-thickness of not more than 4 mm, whether or not housed in a cylinder of a wall-thickness of 5 mm or more) and 8421 99 90 99 (other). The general (MFN) duty differs by line: 0% on 8421 99 10 00, 1.7% on 8421 99 90 10, 1.7% on 8421 99 90 92 and 1.7% on 8421 99 90 99.
European Union lines under 8421.99
The European Union tariff splits HS 8421.99 (parts: Other) into 4 national lines: 8421 99 10 00 (parts of machinery and apparatus of subheadings 8421 29 20 or 8421 39 15), 8421 99 90 10 (of filtering or purification machinery and apparatus for liquids or gases, for use in certain types of aircrafts), 8421 99 90 92 (parts of equipment for the purification of water by reverse osmosis, consisting essentially of plastic-based membranes, supported internally by woven or non-woven textile materials which are wound round a perforated tube, and enclosed in a cylindrical plastic casing of a wall-thickness of not more than 4 mm, whether or not housed in a cylinder of a wall-thickness of 5 mm or more) and 8421 99 90 99 (other).
The general (MFN) duty differs by line: 0% on 8421 99 10 00, 1.7% on 8421 99 90 10, 1.7% on 8421 99 90 92 and 1.7% on 8421 99 90 99.
- 8421 99 10 00Parts of machinery and apparatus of subheadings 8421 29 20 or 8421 39 15Duty: 0%
- 8421 99 90 10Of filtering or purification machinery and apparatus for liquids or gases, for use in certain types of aircraftsDuty: 1.7%
- 8421 99 90 92Parts of equipment for the purification of water by reverse osmosis, consisting essentially of plastic-based membranes, supported internally by woven or non-woven textile materials which are wound round a perforated tube, and enclosed in a cylindrical plastic casing of a wall-thickness of not more than 4 mm, whether or not housed in a cylinder of a wall-thickness of 5 mm or moreDuty: 1.7%
- 8421 99 90 99OtherDuty: 1.7%
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 8421.99 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8421.99?
The European Union tariff splits HS 8421.99 (parts: Other) into 4 national lines: 8421 99 10 00 (parts of machinery and apparatus of subheadings 8421 29 20 or 8421 39 15), 8421 99 90 10 (of filtering or purification machinery and apparatus for liquids or gases, for use in certain types of aircrafts), 8421 99 90 92 (parts of equipment for the purification of water by reverse osmosis, consisting essentially of plastic-based membranes, supported internally by woven or non-woven textile materials which are wound round a perforated tube, and enclosed in a cylindrical plastic casing of a wall-thickness of not more than 4 mm, whether or not housed in a cylinder of a wall-thickness of 5 mm or more) and 8421 99 90 99 (other).
What is the duty on HS 8421.99 in the European Union?
The general (MFN) duty differs by line: 0% on 8421 99 10 00, 1.7% on 8421 99 90 10, 1.7% on 8421 99 90 92 and 1.7% on 8421 99 90 99.
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.