Key facts
- HS subheading
- 8423.90
- National lines
- 2
- 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 8423.90 (weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds, weighing machine weights of all kinds; parts of weighing machinery) into 2 national lines: 8423 90 10 00 (parts of weighing machinery of subheadings 8423 20 10, 8423 30 10, 8423 81 21, 8423 81 23, 8423 81 25, 8423 81 29, 8423 82 20 or 8423 89 20) and 8423 90 90 00 (other). The general (MFN) duty differs by line: 0% on 8423 90 10 00 and 1.7% on 8423 90 90 00.
European Union lines under 8423.90
The European Union tariff splits HS 8423.90 (weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds, weighing machine weights of all kinds; parts of weighing machinery) into 2 national lines: 8423 90 10 00 (parts of weighing machinery of subheadings 8423 20 10, 8423 30 10, 8423 81 21, 8423 81 23, 8423 81 25, 8423 81 29, 8423 82 20 or 8423 89 20) and 8423 90 90 00 (other).
The general (MFN) duty differs by line: 0% on 8423 90 10 00 and 1.7% on 8423 90 90 00.
- 8423 90 10 00Parts of weighing machinery of subheadings 8423 20 10, 8423 30 10, 8423 81 21, 8423 81 23, 8423 81 25, 8423 81 29, 8423 82 20 or 8423 89 20Duty: 0%
- 8423 90 90 00OtherDuty: 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 8423.90 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 8423.90?
The European Union tariff splits HS 8423.90 (weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds, weighing machine weights of all kinds; parts of weighing machinery) into 2 national lines: 8423 90 10 00 (parts of weighing machinery of subheadings 8423 20 10, 8423 30 10, 8423 81 21, 8423 81 23, 8423 81 25, 8423 81 29, 8423 82 20 or 8423 89 20) and 8423 90 90 00 (other).
What is the duty on HS 8423.90 in the European Union?
The general (MFN) duty differs by line: 0% on 8423 90 10 00 and 1.7% on 8423 90 90 00.
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.