Spark-ignition reciprocating or rotary internal combustion piston engines

Heading 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines (petrol engines). It applies to engines for vehicles, motorcycles, lawn mowers, boats, and other applications. Duty rates depend on engine capacity and application. Engines must meet applicable EU emission standards (Euro VI/VII for road vehicles). EU declaration of conformity and technical documentation are required. Poland imports petrol engines mainly as components for the automotive industry and as spare parts. Heading 8407 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 8407 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 8407 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.

Duty rates depend on engine capacity and application. EU declaration of conformity and technical documentation are required. Poland imports petrol engines mainly as components for the automotive industry and as spare parts. Duty rates vary by capacity and application — check CN subheading. Road vehicle engines must meet current Euro VI/VII emission standards. EU Declaration of Conformity (DoC) and full manufacturer technical documentation required. Engines for boats and garden machinery are subject to different emission standards than vehicle engines. When importing goods under heading 8407 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 8407 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). Goods under heading 8407 are subject to CE directive compliance (Machinery, LVD, EMC, RoHS). Required documentation includes: CE declarations of conformity, operating instructions, technical documentation, EMC and LVD certificates. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 8407 covers spark-ignition reciprocating piston engines (petrol/gasoline). The ignition type is decisive — spark, not compression (8408). Includes engines for vehicles, boats, and aircraft. Cylinder capacity determines the subheading. Wankel rotary engines are classified here. Common mistake: diesel engines belong in 8408, not 8407.