{
  "summary": "The European Union tariff splits HS 8466.93 (other: For machines of headings 84.56 to 84.61) into 3 national lines: 8466 93 40 00 (parts and accessories of machines of subheadings 8456 11 10, 8456 12 10, 8456 20, 8456 30, 8457 10, 8458 91, 8459 21 00, 8459 61 or 8461 50 of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines), 8466 93 50 00 (for machines of subheading 8456 50 00) and 8466 93 60 00 (other). The general (MFN) duty differs by line: 0% on 8466 93 40 00, 1.7% on 8466 93 50 00 and 1.2% on 8466 93 60 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8466.93",
      "source": null,
      "url": "https://border.bot/hs-codes/846693"
    },
    {
      "label": "National lines",
      "value": "3",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 8466.93?",
      "answer": "The European Union tariff splits HS 8466.93 (other: For machines of headings 84.56 to 84.61) into 3 national lines: 8466 93 40 00 (parts and accessories of machines of subheadings 8456 11 10, 8456 12 10, 8456 20, 8456 30, 8457 10, 8458 91, 8459 21 00, 8459 61 or 8461 50 of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines), 8466 93 50 00 (for machines of subheading 8456 50 00) and 8466 93 60 00 (other)."
    },
    {
      "question": "What is the duty on HS 8466.93 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 0% on 8466 93 40 00, 1.7% on 8466 93 50 00 and 1.2% on 8466 93 60 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8466.93",
      "text": [
        "The European Union tariff splits HS 8466.93 (other: For machines of headings 84.56 to 84.61) into 3 national lines: 8466 93 40 00 (parts and accessories of machines of subheadings 8456 11 10, 8456 12 10, 8456 20, 8456 30, 8457 10, 8458 91, 8459 21 00, 8459 61 or 8461 50 of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines), 8466 93 50 00 (for machines of subheading 8456 50 00) and 8466 93 60 00 (other).",
        "The general (MFN) duty differs by line: 0% on 8466 93 40 00, 1.7% on 8466 93 50 00 and 1.2% on 8466 93 60 00."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 8466.93 are live on border.bot for the United States (12 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "code": "EU",
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        "rate": 21,
        "rateType": "percent",
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    "localDeminimis": [
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        "taxThreshold": null,
        "basis": "consignment",
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        "exclusions": [],
        "origins": [],
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        "sellerScheme": null,
        "flatDuty": {
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          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "84",
      "description": "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof"
    },
    "heading": {
      "code": "8466",
      "description": "Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand"
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    "subheading": {
      "code": "846693",
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        "code": "8466934000",
        "description": "Parts and accessories of machines of subheadings 8456 11 10, 8456 12 10, 8456 20, 8456 30, 8457 10, 8458 91, 8459 21 00, 8459 61 or 8461 50 of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines",
        "levels": [
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          "For machines of headings 8456 to 8461",
          "Parts and accessories of machines of subheadings 8456 11 10, 8456 12 10, 8456 20, 8456 30, 8457 10, 8458 91, 8459 21 00, 8459 61 or 8461 50 of a kind used solely or principally for the manufacture of printed circuits, printed circuit assemblies, parts of heading 8517, or parts of automatic data processing machines"
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        "english": null,
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          "code": "8466934000",
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        "preferences": [
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "label": "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…"
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                "code": "2012",
                "label": "EEA - European Economic Area"
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              {
                "code": "2020",
                "label": "GSP - General arrangements"
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                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
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                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Switzerland"
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                "label": "United Kingdom"
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "a group of origins (TARIC area XL)"
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                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
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                "label": "Ecuador"
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                "label": "Fiji"
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                "label": "Faroe Islands"
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                "label": "United Kingdom"
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              {
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                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
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                "label": "Israel"
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              {
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                "label": "Morocco"
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              {
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                "label": "Moldova"
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              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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                "code": "PG",
                "label": "Papua New Guinea"
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                "code": "PS",
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                "label": "Solomon Islands"
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                "label": "Singapore"
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