# European Union tariff, chapter 98: Complete industrial plant > The European Union tariff has 96 national lines in HS chapter 98 (complete industrial plant), under 96 subheadings in 1 heading. Source: https://border.bot/countries/european-union/hs-codes/98 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 98](https://border.bot/countries/european-union/hs-codes/98) ## Key facts - National lines: 96 - Subheadings: 96 - 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: 98: Complete industrial plant ## Subheadings with European Union lines The European Union tariff has 96 national lines in HS chapter 98 (complete industrial plant), under 96 subheadings in 1 heading. ### 98.80 Component parts of complete industrial plant in the framework of external trade (Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020) - [9880.01](https://border.bot/countries/european-union/hs-codes/988001) Classified in Chapter 01 (1 line) - [9880.02](https://border.bot/countries/european-union/hs-codes/988002) Classified in Chapter 02 (1 line) - [9880.03](https://border.bot/countries/european-union/hs-codes/988003) Classified in Chapter 03 (1 line) - [9880.04](https://border.bot/countries/european-union/hs-codes/988004) Classified in Chapter 04 (1 line) - [9880.05](https://border.bot/countries/european-union/hs-codes/988005) Classified in Chapter 05 (1 line) - [9880.06](https://border.bot/countries/european-union/hs-codes/988006) Classified in Chapter 06 (1 line) - [9880.07](https://border.bot/countries/european-union/hs-codes/988007) Classified in Chapter 07 (1 line) - [9880.08](https://border.bot/countries/european-union/hs-codes/988008) Classified in Chapter 08 (1 line) - [9880.09](https://border.bot/countries/european-union/hs-codes/988009) Classified in Chapter 09 (1 line) - [9880.10](https://border.bot/countries/european-union/hs-codes/988010) Classified in Chapter 10 (1 line) - [9880.11](https://border.bot/countries/european-union/hs-codes/988011) Classified in Chapter 11 (1 line) - [9880.12](https://border.bot/countries/european-union/hs-codes/988012) Classified in Chapter 12 (1 line) - [9880.13](https://border.bot/countries/european-union/hs-codes/988013) Classified in Chapter 13 (1 line) - [9880.14](https://border.bot/countries/european-union/hs-codes/988014) Classified in Chapter 14 (1 line) - [9880.15](https://border.bot/countries/european-union/hs-codes/988015) Classified in Chapter 15 (1 line) - [9880.16](https://border.bot/countries/european-union/hs-codes/988016) Classified in Chapter 16 (1 line) - [9880.17](https://border.bot/countries/european-union/hs-codes/988017) Classified in Chapter 17 (1 line) - [9880.18](https://border.bot/countries/european-union/hs-codes/988018) Classified in Chapter 18 (1 line) - [9880.19](https://border.bot/countries/european-union/hs-codes/988019) Classified in Chapter 19 (1 line) - [9880.20](https://border.bot/countries/european-union/hs-codes/988020) Classified in Chapter 20 (1 line) - [9880.21](https://border.bot/countries/european-union/hs-codes/988021) Classified in Chapter 21 (1 line) - [9880.22](https://border.bot/countries/european-union/hs-codes/988022) Classified in Chapter 22 (1 line) - [9880.23](https://border.bot/countries/european-union/hs-codes/988023) Classified in Chapter 23 (1 line) - [9880.24](https://border.bot/countries/european-union/hs-codes/988024) Classified in Chapter 24 (1 line) - [9880.25](https://border.bot/countries/european-union/hs-codes/988025) Classified in Chapter 25 (1 line) - [9880.26](https://border.bot/countries/european-union/hs-codes/988026) Classified in Chapter 26 (1 line) - [9880.27](https://border.bot/countries/european-union/hs-codes/988027) Classified in Chapter 27 (1 line) - [9880.28](https://border.bot/countries/european-union/hs-codes/988028) Classified in Chapter 28 (1 line) - [9880.29](https://border.bot/countries/european-union/hs-codes/988029) Classified in Chapter 29 (1 line) - [9880.30](https://border.bot/countries/european-union/hs-codes/988030) Classified in Chapter 30 (1 line) - [9880.31](https://border.bot/countries/european-union/hs-codes/988031) Classified in Chapter 31 (1 line) - [9880.32](https://border.bot/countries/european-union/hs-codes/988032) Classified in Chapter 32 (1 line) - [9880.33](https://border.bot/countries/european-union/hs-codes/988033) Classified in Chapter 33 (1 line) - [9880.34](https://border.bot/countries/european-union/hs-codes/988034) Classified in Chapter 34 (1 line) - [9880.35](https://border.bot/countries/european-union/hs-codes/988035) Classified in Chapter 35 (1 line) - [9880.36](https://border.bot/countries/european-union/hs-codes/988036) Classified in Chapter 36 (1 line) - [9880.37](https://border.bot/countries/european-union/hs-codes/988037) Classified in Chapter 37 (1 line) - [9880.38](https://border.bot/countries/european-union/hs-codes/988038) Classified in Chapter 38 (1 line) - [9880.39](https://border.bot/countries/european-union/hs-codes/988039) Classified in Chapter 39 (1 line) - [9880.40](https://border.bot/countries/european-union/hs-codes/988040) Classified in Chapter 40 (1 line) - [9880.41](https://border.bot/countries/european-union/hs-codes/988041) Classified in Chapter 41 (1 line) - [9880.42](https://border.bot/countries/european-union/hs-codes/988042) Classified in Chapter 42 (1 line) - [9880.43](https://border.bot/countries/european-union/hs-codes/988043) Classified in Chapter 43 (1 line) - [9880.44](https://border.bot/countries/european-union/hs-codes/988044) Classified in Chapter 44 (1 line) - [9880.45](https://border.bot/countries/european-union/hs-codes/988045) Classified in Chapter 45 (1 line) - [9880.46](https://border.bot/countries/european-union/hs-codes/988046) Classified in Chapter 46 (1 line) - [9880.47](https://border.bot/countries/european-union/hs-codes/988047) Classified in Chapter 47 (1 line) - [9880.48](https://border.bot/countries/european-union/hs-codes/988048) Classified in Chapter 48 (1 line) - [9880.49](https://border.bot/countries/european-union/hs-codes/988049) Classified in Chapter 49 (1 line) - [9880.50](https://border.bot/countries/european-union/hs-codes/988050) Classified in Chapter 50 (1 line) - [9880.51](https://border.bot/countries/european-union/hs-codes/988051) Classified in Chapter 51 (1 line) - [9880.52](https://border.bot/countries/european-union/hs-codes/988052) Classified in Chapter 52 (1 line) - [9880.53](https://border.bot/countries/european-union/hs-codes/988053) Classified in Chapter 53 (1 line) - [9880.54](https://border.bot/countries/european-union/hs-codes/988054) Classified in Chapter 54 (1 line) - [9880.55](https://border.bot/countries/european-union/hs-codes/988055) Classified in Chapter 55 (1 line) - [9880.56](https://border.bot/countries/european-union/hs-codes/988056) Classified in Chapter 56 (1 line) - [9880.57](https://border.bot/countries/european-union/hs-codes/988057) Classified in Chapter 57 (1 line) - [9880.58](https://border.bot/countries/european-union/hs-codes/988058) Classified in Chapter 58 (1 line) - [9880.59](https://border.bot/countries/european-union/hs-codes/988059) Classified in Chapter 59 (1 line) - [9880.60](https://border.bot/countries/european-union/hs-codes/988060) Classified in Chapter 60 (1 line) - [9880.61](https://border.bot/countries/european-union/hs-codes/988061) Classified in Chapter 61 (1 line) - [9880.62](https://border.bot/countries/european-union/hs-codes/988062) Classified in Chapter 62 (1 line) - [9880.63](https://border.bot/countries/european-union/hs-codes/988063) Classified in Chapter 63 (1 line) - [9880.64](https://border.bot/countries/european-union/hs-codes/988064) Classified in Chapter 64 (1 line) - [9880.65](https://border.bot/countries/european-union/hs-codes/988065) Classified in Chapter 65 (1 line) - [9880.66](https://border.bot/countries/european-union/hs-codes/988066) Classified in Chapter 66 (1 line) - [9880.67](https://border.bot/countries/european-union/hs-codes/988067) Classified in Chapter 67 (1 line) - [9880.68](https://border.bot/countries/european-union/hs-codes/988068) Classified in Chapter 68 (1 line) - [9880.69](https://border.bot/countries/european-union/hs-codes/988069) Classified in Chapter 69 (1 line) - [9880.70](https://border.bot/countries/european-union/hs-codes/988070) Classified in Chapter 70 (1 line) - [9880.71](https://border.bot/countries/european-union/hs-codes/988071) Classified in Chapter 71 (1 line) - [9880.72](https://border.bot/countries/european-union/hs-codes/988072) Classified in Chapter 72 (1 line) - [9880.73](https://border.bot/countries/european-union/hs-codes/988073) Classified in Chapter 73 (1 line) - [9880.74](https://border.bot/countries/european-union/hs-codes/988074) Classified in Chapter 74 (1 line) - [9880.75](https://border.bot/countries/european-union/hs-codes/988075) Classified in Chapter 75 (1 line) - [9880.76](https://border.bot/countries/european-union/hs-codes/988076) Classified in Chapter 76 (1 line) - [9880.78](https://border.bot/countries/european-union/hs-codes/988078) Classified in Chapter 78 (1 line) - [9880.79](https://border.bot/countries/european-union/hs-codes/988079) Classified in Chapter 79 (1 line) - [9880.80](https://border.bot/countries/european-union/hs-codes/988080) Classified in Chapter 80 (1 line) - [9880.81](https://border.bot/countries/european-union/hs-codes/988081) Classified in Chapter 81 (1 line) - [9880.82](https://border.bot/countries/european-union/hs-codes/988082) Classified in Chapter 82 (1 line) - [9880.83](https://border.bot/countries/european-union/hs-codes/988083) Classified in Chapter 83 (1 line) - [9880.84](https://border.bot/countries/european-union/hs-codes/988084) Classified in Chapter 84 (1 line) - [9880.85](https://border.bot/countries/european-union/hs-codes/988085) Classified in Chapter 85 (1 line) - [9880.86](https://border.bot/countries/european-union/hs-codes/988086) Classified in Chapter 86 (1 line) - [9880.87](https://border.bot/countries/european-union/hs-codes/988087) Classified in Chapter 87 (1 line) - [9880.88](https://border.bot/countries/european-union/hs-codes/988088) Classified in Chapter 88 (1 line) - [9880.89](https://border.bot/countries/european-union/hs-codes/988089) Classified in Chapter 89 (1 line) - [9880.90](https://border.bot/countries/european-union/hs-codes/988090) Classified in Chapter 90 (1 line) - [9880.91](https://border.bot/countries/european-union/hs-codes/988091) Classified in Chapter 91 (1 line) - [9880.92](https://border.bot/countries/european-union/hs-codes/988092) Classified in Chapter 92 (1 line) - [9880.93](https://border.bot/countries/european-union/hs-codes/988093) Classified in Chapter 93 (1 line) - [9880.94](https://border.bot/countries/european-union/hs-codes/988094) Classified in Chapter 94 (1 line) - [9880.95](https://border.bot/countries/european-union/hs-codes/988095) Classified in Chapter 95 (1 line) - [9880.96](https://border.bot/countries/european-union/hs-codes/988096) Classified in Chapter 96 (1 line) - [9880.97](https://border.bot/countries/european-union/hs-codes/988097) Classified in Chapter 97 (1 line) ## 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 No other national tariff on border.bot has live lines under chapter 98 yet. - [The Harmonized System text for chapter 98](https://border.bot/hs-codes/98) - Previous chapter: [97](https://border.bot/countries/european-union/hs-codes/97) Works of art, collectors' pieces and antiques - Next chapter: [99](https://border.bot/countries/european-union/hs-codes/99) Special combined nomenclature codes ## Frequently asked questions ### How many national tariff lines does the European Union tariff have in HS chapter 98? The European Union tariff has 96 national lines in HS chapter 98 (complete industrial plant), under 96 subheadings in 1 heading. ## 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/98.json