Other engines

CN code 840790 is the residual subheading within heading 8407 and covers reciprocating piston internal combustion engines of the spark-ignition type that are not classified under any of the preceding subheadings (840710-840734). This category may include engines of unconventional design, rotary (Wankel) engines with spark ignition, two-stroke engines for special applications, multi-fuel spark-ignition engines, and experimental or prototype engines. Classification under this residual subheading requires prior exclusion of the goods from all preceding subheadings of heading 8407. The importer must demonstrate that the engine does not meet the classification criteria for subheadings 840710-840734. The spark-ignition principle must be maintained, distinguishing these engines from compression-ignition engines under heading 8408. The General Rules for the Interpretation of the CN, particularly rules 1, 3 and 6, form the basis for correct classification. Given the residual nature of this subheading, obtaining Binding Tariff Information (BTI) ruling is strongly recommended to confirm the correctness of classification.

Importing engines under subheading 840790 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013) and technical regulations applicable to the engine's specific use. The Machinery Regulation (EU) 2023/1230 applies when the engine forms part of a machine placed on the EU market. Engines for aviation applications may be subject to European Union Aviation Safety Agency (EASA) certification requirements. Engines for non-road mobile machinery are covered by the NRMM Regulation (EU) 2016/1628 regarding emissions. Importers must hold an EORI number and submit a customs declaration with the correct CN code. Documentation should include a detailed technical specification enabling confirmation that the engine does not fall under other subheadings of heading 8407. REACH applies to chemical substances in engine components. MFN and preferential duty rates must be verified in TARIC. Due to the unusual nature of engines in this subheading, customs authorities may request additional documentation justifying the classification.

Subheading 840790 covers, among others, Wankel-type rotary engines that do not have reciprocating piston motion in cylinders but instead use a rotating piston in an epitrochoidal chamber. While relatively rare, these engines are used in certain sports vehicles, unmanned aerial vehicles (UAVs) and power generators. The working displacement of a Wankel engine is determined differently from conventional piston engines, requiring particular attention during classification. This subheading may also include spark-ignition gas engines designed for combined heat and power (CHP) applications, hydrogen-fuelled spark-ignition engines, and other powertrains of unconventional design or application. Hydrogen engines are gaining importance in the context of the EU energy transition and may represent a growing import category in coming years. Importers of special engines should hold detailed manufacturer technical documentation enabling correct classification and confirmation of compliance with applicable EU regulations. Classification should be verified through a BTI ruling where possible.

CN code 8407 90 covers other spark-ignition piston engines. Import into the EU requires compliance with Euro emission standards (EU Regulation 2016/1628 for non-road mobile machinery). Vehicle engines need type approval. Customs clearance requires CE conformity certificate, manufacturer's declaration and technical documentation.