CN code 840732 covers reciprocating piston internal combustion engines of the spark-ignition type with a cylinder capacity exceeding 250 cc but not exceeding 1000 cc. This subheading includes petrol engines used in motorcycles, scooters, all-terrain vehicles (ATVs), motorboats, portable generators, ride-on mowers and other mechanical equipment. Classification is based on the spark-ignition principle, which distinguishes these engines from compression-ignition (diesel) engines under heading 8408. Cylinder capacity is the key classification criterion within heading 8407. Engines with a capacity not exceeding 250 cc fall under subheading 840731, while those exceeding 1000 cc are classified under 840733 or 840734. Classification follows the General Rules for the Interpretation of the CN, in particular rules 1 and 6. When engines are supplied with accessories as complete power units, it must be determined whether the engine alone or the entire assembly is being classified. Turbocharged engines are classified by their nominal swept volume, disregarding boost pressure. For borderline cases, a Binding Tariff Information (BTI) ruling is recommended.

Importing spark-ignition engines under subheading 840732 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013) and technical requirements under the Machinery Regulation (EU) 2023/1230. Engines intended for road vehicles must comply with type-approval requirements for exhaust emissions under Regulation (EU) 2024/1257 (Euro 5 for motorcycles). Engines for non-road mobile machinery are subject to Regulation (EU) 2016/1628 on emission limits for internal combustion engines installed in non-road mobile machinery (NRMM). Importers must hold an EORI number and submit a customs declaration with the correct CN code. Required documentation includes a commercial invoice, transport document, and technical specification stating cylinder capacity, power output and intended application. Engines may be subject to REACH requirements regarding substances used in seals, coatings and operating fluids. CE marking is required when the engine is placed on the EU market as part of a machine. Duty rates must be verified in the TARIC database before import. Preferential rates may apply under EU FTAs.

Engines under subheading 840732 serve a wide range of industrial and recreational applications. Typical uses include motorcycles of 250-1000 cc capacity, personal watercraft, outboard motors for small boats, portable power generators, welding sets, compact construction machinery and high-performance garden equipment. These engines operate on four-stroke or two-stroke cycles, though two-stroke engines are being progressively phased out in the EU market due to tightening emission standards. For customs classification purposes, it is essential to correctly determine the swept volume from the manufacturer's technical documentation. Swept volume is calculated as the product of cylinder bore cross-section area and piston stroke multiplied by the number of cylinders. Turbocharged engines are classified by their nominal swept volume without accounting for forced induction. For classification under subheading 840732, engine power output and fuel type (petrol, LPG, CNG) are not determinative, provided the engine operates on the spark-ignition principle. Alternative fuel compatibility does not alter the CN classification. Import volumes of these engines from Asian manufacturers remain significant in the EU market.