Key facts
- HS subheading
- 8424.90
- 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 8424.90 (parts) into 4 national lines: 8424 90 20 00 (parts of mechanical appliances of subheading 8424 89 40), 8424 90 80 20 (of fire extinguishers, for use in certain types of aircraft), 8424 90 80 60 (high-pressure seamless cylinders for compressed or liquefied gas, of steel, of all diameters and volume capacities, whether or not threaded, regardless of internal coating or plating, regardless of external finishing and shape, whether or not with a gas bladder inserted, regardless of the cylinders’ fitting with a valve, neck ring, foot ring or piping, whether or not fastened together to form a bundle) and 8424 90 80 80 (other). The general (MFN) duty differs by line: 0% on 8424 90 20 00, 1.7% on 8424 90 80 20, 1.7% on 8424 90 80 60 and 1.7% on 8424 90 80 80.
European Union lines under 8424.90
The European Union tariff splits HS 8424.90 (parts) into 4 national lines: 8424 90 20 00 (parts of mechanical appliances of subheading 8424 89 40), 8424 90 80 20 (of fire extinguishers, for use in certain types of aircraft), 8424 90 80 60 (high-pressure seamless cylinders for compressed or liquefied gas, of steel, of all diameters and volume capacities, whether or not threaded, regardless of internal coating or plating, regardless of external finishing and shape, whether or not with a gas bladder inserted, regardless of the cylinders’ fitting with a valve, neck ring, foot ring or piping, whether or not fastened together to form a bundle) and 8424 90 80 80 (other).
The general (MFN) duty differs by line: 0% on 8424 90 20 00, 1.7% on 8424 90 80 20, 1.7% on 8424 90 80 60 and 1.7% on 8424 90 80 80.
- 8424 90 20 00Parts of mechanical appliances of subheading 8424 89 40Duty: 0%
- 8424 90 80 20Of fire extinguishers, for use in certain types of aircraftDuty: 1.7%
- 8424 90 80 60High-pressure seamless cylinders for compressed or liquefied gas, of steel, of all diameters and volume capacities, whether or not threaded, regardless of internal coating or plating, regardless of external finishing and shape, whether or not with a gas bladder inserted, regardless of the cylinders’ fitting with a valve, neck ring, foot ring or piping, whether or not fastened together to form a bundleDuty: 1.7%
- 8424 90 80 80OtherDuty: 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 8424.90 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 8424.90?
The European Union tariff splits HS 8424.90 (parts) into 4 national lines: 8424 90 20 00 (parts of mechanical appliances of subheading 8424 89 40), 8424 90 80 20 (of fire extinguishers, for use in certain types of aircraft), 8424 90 80 60 (high-pressure seamless cylinders for compressed or liquefied gas, of steel, of all diameters and volume capacities, whether or not threaded, regardless of internal coating or plating, regardless of external finishing and shape, whether or not with a gas bladder inserted, regardless of the cylinders’ fitting with a valve, neck ring, foot ring or piping, whether or not fastened together to form a bundle) and 8424 90 80 80 (other).
What is the duty on HS 8424.90 in the European Union?
The general (MFN) duty differs by line: 0% on 8424 90 20 00, 1.7% on 8424 90 80 20, 1.7% on 8424 90 80 60 and 1.7% on 8424 90 80 80.
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.