European Union tariff line 8431 39 00 90: Other
Last updated
Key facts
- Tariff line
- 8431 39 00 90
- Covers
- Parts suitable for use solely or principally with the machinery of headings 8425 to 8430, of machinery of heading 8428
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (41 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
- 8431.39
Summary
In the European Union tariff, line 8431 39 00 90 covers parts suitable for use solely or principally with the machinery of headings 8425 to 8430, of machinery of heading 8428. The general (MFN) duty rate is 0%. It falls under HS subheading 8431.39 in heading 84.31 (chapter 84).
What this line covers
In the European Union tariff, line 8431 39 00 90 covers parts suitable for use solely or principally with the machinery of headings 8425 to 8430, of machinery of heading 8428.
Its legal text is “Other”, read under “Of machinery of heading 8428”.
How it is structured
It falls under HS subheading 8431.39 in heading 84.31 (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 84.31
- Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
- Subheading 8431.39
- Of machinery of heading 8428
- Line 8431 39 00 90
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 8431 39 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 36 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% | 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% | Kenya (KE) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 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 8431.39
- 8431 39 00 10Pre-assembled or ready-to-assemble sections of self-propelled mobile access equipment designed for the lifting of persons, excluding individual components when presented separately
- 8431 39 00 15Steel track shoes exceeding a length of 380mm, height of 140 mm and weight of 118kg, without grousers of any shape with the dimension 1 mm or more
- 8431 39 00 22Other
- 8431 39 00 27Steel track shoes exceeding a length of 380mm, height of 140 mm and weight of 118kg, without grousers of any shape with the dimension 1 mm or more
- 8431 39 00 39Other
In other countries
National tariff lines under 8431.39 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 8431 39 00 90 cover in the European Union tariff?
In the European Union tariff, line 8431 39 00 90 covers parts suitable for use solely or principally with the machinery of headings 8425 to 8430, of machinery of heading 8428.
What is the general (MFN) duty on 8431 39 00 90 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 8431 39 00 00.
Which preferential rates apply to 8431 39 00 90?
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), Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Syria, Tunisia, the United States, Vietnam, Samoa 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.