# European Union tariff lines under HS 8483.40

> The European Union tariff splits HS 8483.40 (gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters) into 24 national lines: 8483 40 21 10 (for use in civil aircraft), 8483 40 21 90 (other), 8483 40 23 10 (for use in civil aircraft), 8483 40 23 20 (bevel gear: -made of lightweight alloys and steel, -built on straight or helical bevel gears, -with an angle between the shafts of 30 degrees or more but not more than 90 degrees -with a gear 1:1,3 ratio or more but not more than 1:1,46, for use in the manufacture of grass trimmers, brushcutters and other type…) and 20 others.

Source: https://border.bot/countries/european-union/hs-codes/848340
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 84](https://border.bot/countries/european-union/hs-codes/84) / [8483.40](https://border.bot/countries/european-union/hs-codes/848340)

## Key facts

- HS subheading: [8483.40](https://border.bot/hs-codes/848340)
- National lines: 24
- 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](https://border.bot/countries/european-union)
- Chapter: 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

## European Union lines under 8483.40

The European Union tariff splits HS 8483.40 (gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters) into 24 national lines: 8483 40 21 10 (for use in civil aircraft), 8483 40 21 90 (other), 8483 40 23 10 (for use in civil aircraft), 8483 40 23 20 (bevel gear: -made of lightweight alloys and steel, -built on straight or helical bevel gears, -with an angle between the shafts of 30 degrees or more but not more than 90 degrees -with a gear 1:1,3 ratio or more but not more than 1:1,46, for use in the manufacture of grass trimmers, brushcutters and other type…) and 20 others.

- [8483 40 21 10](https://border.bot/countries/european-union/hs-codes/8483402110) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Spur and helical, For use in civil aircraft
- [8483 40 21 90](https://border.bot/countries/european-union/hs-codes/8483402190) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Spur and helical, Other. Duty (MFN): 3.7%
- [8483 40 23 10](https://border.bot/countries/european-union/hs-codes/8483402310) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Bevel and bevel/spur, For use in civil aircraft
- [8483 40 23 20](https://border.bot/countries/european-union/hs-codes/8483402320) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Bevel and bevel/spur, Bevel gear: -made of lightweight alloys and steel, -built on straight or helical bevel gears, -with an angle between the shafts of 30 degrees or more but not more than 90 degrees -with a gear 1:1,3 ratio or more but not more than 1:1,46, for use in the manufacture of grass trimmers, brushcutters and other type…. Duty (MFN): 3.7%
- [8483 40 23 30](https://border.bot/countries/european-union/hs-codes/8483402330) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Bevel and bevel/spur, Bevel gear: -made of lightweight alloys and steel, -built on straight bevel gears, -with an angle between the shafts of 24 degrees or more but not more than 35 degrees, for use in the manufacture of grass trimmers, brushcutters and other types of garden machinery. Duty (MFN): 3.7%
- [8483 40 23 90](https://border.bot/countries/european-union/hs-codes/8483402390) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Bevel and bevel/spur, Other. Duty (MFN): 3.7%
- [8483 40 25 10](https://border.bot/countries/european-union/hs-codes/8483402510) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Worm gear, For use in civil aircraft
- [8483 40 25 20](https://border.bot/countries/european-union/hs-codes/8483402520) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Worm gear, Worm gearbox -in an aluminium alloy housing, -with a plastic or steel worm, -with mounting holes, -with a 90 degree reversible drive direction, -with a 4:19 transmission ratio, -equipped with a lead screw with a length of 310 mm or more but not more than 380 mm, -with a guide nut incorporated into the assembly bracket, -…. Duty (MFN): 3.7%
- [8483 40 25 90](https://border.bot/countries/european-union/hs-codes/8483402590) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Worm gear, Other. Duty (MFN): 3.7%
- [8483 40 29 10](https://border.bot/countries/european-union/hs-codes/8483402910) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Other, For use in civil aircraft
- [8483 40 29 50](https://border.bot/countries/european-union/hs-codes/8483402950) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Other, Other, Gear set of cycloid gear type with: - a rated torque of 50 Nm or more but not more than 9 000 Nm, - standard ratios of 1:50 or more but not more than 1:475, - lost motion of not more than one arc minute, - an efficiency of more than 80 % of a kind used in robot arms. Duty (MFN): 3.7%
- [8483 40 29 60](https://border.bot/countries/european-union/hs-codes/8483402960) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Other, Other, Epicyclic gearing, of a kind used in driving hand-held power tools with: - a rated torque of 25 Nm or more, but not more than 70 Nm, - standard gear ratios of 1:12.7 or more, but not more than 1:65.3. Duty (MFN): 3.7%
- [8483 40 29 70](https://border.bot/countries/european-union/hs-codes/8483402970) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Other, Other, Cast steel planetary cage, with: -external or internal toothing in a diametral pitch standard, -27 teeth or more, but not more than 70 teeth, -a diameter of 300 mm or more, but not more than 725 mm, -a length of 225 mm or more, but not more than 800 mm, -3 or 4 planetary gears, -a hardness of 40 HRC or more, but not …. Duty (MFN): 3.7%
- [8483 40 29 89](https://border.bot/countries/european-union/hs-codes/8483402989) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gears and gearing (other than friction gears), Other. Duty (MFN): 3.7%
- [8483 40 30 10](https://border.bot/countries/european-union/hs-codes/8483403010) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Ball or roller screws, For use in civil aircraft
- [8483 40 30 90](https://border.bot/countries/european-union/hs-codes/8483403090) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Ball or roller screws, Other. Duty (MFN): 3.7%
- [8483 40 51 10](https://border.bot/countries/european-union/hs-codes/8483405110) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gear boxes and other speed changers, Gear boxes, For use in civil aircraft
- [8483 40 51 90](https://border.bot/countries/european-union/hs-codes/8483405190) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gear boxes and other speed changers, Gear boxes, Other. Duty (MFN): 3.7%
- [8483 40 59 10](https://border.bot/countries/european-union/hs-codes/8483405910) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gear boxes and other speed changers, Other, For use in civil aircraft
- [8483 40 59 30](https://border.bot/countries/european-union/hs-codes/8483405930) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gear boxes and other speed changers, Other, Hydrostatic speed changer: -with a hydro pump and a differential with wheel axle, -whether or not with a fan impeller and/or a pulley, for use in the manufacture of lawn mowers of subheadings 8433 11 and 8433 19 or other mowers of subheading 8433 20. Duty (MFN): 3.7%
- [8483 40 59 90](https://border.bot/countries/european-union/hs-codes/8483405990) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Gear boxes and other speed changers, Other. Duty (MFN): 3.7%
- [8483 40 90 10](https://border.bot/countries/european-union/hs-codes/8483409010) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Other, For use in civil aircraft
- [8483 40 90 80](https://border.bot/countries/european-union/hs-codes/8483409080) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Other, Transmission gearbox, with: - not more than 3 gears, - an automatic deceleration system and - a power reversal system, for use in the manufacture of goods of heading 8427. Duty (MFN): 3.7%
- [8483 40 90 99](https://border.bot/countries/european-union/hs-codes/8483409099) Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters, Other. Duty (MFN): 3.7%

## 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 8483.40 are live on border.bot for the United States (9 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/848340): 9 lines, used by 1 other country
- [The Harmonized System text for 8483.40](https://border.bot/hs-codes/848340)

- Previous subheading: [8483.30](https://border.bot/countries/european-union/hs-codes/848330) Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
- Next subheading: [8483.50](https://border.bot/countries/european-union/hs-codes/848350) Flywheels and pulleys, including pulley blocks

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 8483.40?

The European Union tariff splits HS 8483.40 (gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters) into 24 national lines: 8483 40 21 10 (for use in civil aircraft), 8483 40 21 90 (other), 8483 40 23 10 (for use in civil aircraft), 8483 40 23 20 (bevel gear: -made of lightweight alloys and steel, -built on straight or helical bevel gears, -with an angle between the shafts of 30 degrees or more but not more than 90 degrees -with a gear 1:1,3 ratio or more but not more than 1:1,46, for use in the manufacture of grass trimmers, brushcutters and other type…) and 20 others.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/848340.json