Steam turbines and other vapour turbines

Heading 8406 covers steam turbines and other vapour turbines. Chapter 84 covers nuclear reactors, boilers, machinery and mechanical appliances and parts thereof. These machines constitute key industrial equipment used in energy, manufacturing, mining, agriculture, food processing, textiles and mechanical engineering. Customs duty rates are generally 0% to 4.5% depending on the specific product and its intended use. Import of machinery and mechanical appliances requires compliance with the Machinery Directive 2006/42/EC (CE marking) and meeting safety requirements. Used machinery must have a declaration of conformity. Heading 8406 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8406 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 8406 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Customs duty rates are generally 0% to 4.5% depending on the specific product and its intended use. Import of machinery and mechanical appliances requires compliance with the Machinery Directive 2006/42/EC (CE marking) and meeting safety requirements. Import of certain machinery may benefit from duty suspensions or tariff quotas. Import of machinery under heading 8406 requires compliance with Machinery Directive 2006/42/EC and CE marking. Used machinery imported into the EU must have an EC declaration of conformity and meet current safety standards. Check whether a duty suspension or tariff quota applies (EU autonomous tariff measures). Documentation must include operating instructions in the language of the destination country and an EC declaration of conformity. When importing goods under heading 8406 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8406 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 8406 covers steam turbines. Classification depends on power output and type — condensing and back-pressure turbines. Includes turbines driving electrical generators and industrial turbines. Parts of steam turbines are classified here, not in 8485. Common mistake: gas turbines belong in 8411, not 8406.