{
  "summary": "The European Union tariff splits HS 8482.91 (parts: Balls, needles and rollers) into 3 national lines: 8482 91 10 00 (tapered rollers), 8482 91 90 10 (rollers with a logarithmic profile and a diameter of 25 mm or more but not more than 70 mm or balls with a diameter of 30 mm but not more than 100 mm, - made of 100Cr6 steel or 100CrMnSi6-4 steel (ISO 3290), - with a deviation of 0,5 mm or less as determined with the FBHmethod for use in wind turbine industry) and 8482 91 90 90 (other). The general (MFN) duty differs by line: 8% on 8482 91 10 00, 7.7% on 8482 91 90 10 and 7.7% on 8482 91 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "8482.91",
      "source": null,
      "url": "https://border.bot/hs-codes/848291"
    },
    {
      "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 8482.91?",
      "answer": "The European Union tariff splits HS 8482.91 (parts: Balls, needles and rollers) into 3 national lines: 8482 91 10 00 (tapered rollers), 8482 91 90 10 (rollers with a logarithmic profile and a diameter of 25 mm or more but not more than 70 mm or balls with a diameter of 30 mm but not more than 100 mm, - made of 100Cr6 steel or 100CrMnSi6-4 steel (ISO 3290), - with a deviation of 0,5 mm or less as determined with the FBHmethod for use in wind turbine industry) and 8482 91 90 90 (other)."
    },
    {
      "question": "What is the duty on HS 8482.91 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 8% on 8482 91 10 00, 7.7% on 8482 91 90 10 and 7.7% on 8482 91 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 8482.91",
      "text": [
        "The European Union tariff splits HS 8482.91 (parts: Balls, needles and rollers) into 3 national lines: 8482 91 10 00 (tapered rollers), 8482 91 90 10 (rollers with a logarithmic profile and a diameter of 25 mm or more but not more than 70 mm or balls with a diameter of 30 mm but not more than 100 mm, - made of 100Cr6 steel or 100CrMnSi6-4 steel (ISO 3290), - with a deviation of 0,5 mm or less as determined with the FBHmethod for use in wind turbine industry) and 8482 91 90 90 (other).",
        "The general (MFN) duty differs by line: 8% on 8482 91 10 00, 7.7% on 8482 91 90 10 and 7.7% on 8482 91 90 90."
      ]
    },
    {
      "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 8482.91 are live on border.bot for the United States (8 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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      "name": "European Union",
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    "localTaxes": [
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        "rateType": "percent",
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    "localDeminimis": [
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        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
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        "sellerScheme": null,
        "flatDuty": {
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          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
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    "dateModified": "2026-10-11T20:29:44.802Z",
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      "code": "84",
      "description": "Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof"
    },
    "heading": {
      "code": "8482",
      "description": "Ball or roller bearings"
    },
    "subheading": {
      "code": "848291",
      "description": "Parts: Balls, needles and rollers"
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        "description": "Tapered rollers",
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          "Balls, needles and rollers",
          "Tapered rollers"
        ],
        "english": null,
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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",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "2000",
                "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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                "label": "Canada"
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                "label": "Colombia"
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