What VAT applies to imports under code 87079010?

The standard import VAT rate is 23%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 87079010?

Importing goods under code 87079010 may require 39 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 87079010?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 87079010, and the calculator will compute the duty, VAT, and total import cost.

8707 90 10 — Pedestrian-controlled…

Q: What is the customs duty for For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm 3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm 3 ;Special purpose motor vehicles of heading 8705 (code 87079010)?

The standard EU customs duty rate for code 87079010 is 4.5%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

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87079010

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF›Bodies (including cabs), for the motor vehicles of headings 8701 to 8705›Other

For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm³ or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm³;Special purpose motor vehicles of heading 8705

Standard EU duty

4.5%

VAT

23%

Additional duties / sanctions

0 rules

Docs required

39 docs

Y935E012Y903Y920X847Y721+33

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES	Third country duty	4.5%	—	R2261/98

Preferences

AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0.6%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%

Notes

CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)

TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.

CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf

CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.

Restriction on export

ALLTCR1210/03

Notes

TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on export

ALLTCR1210/03

Export authorization

ALLTCR1332/13

Documents / references

Y935

Conditions

B001Presentation of a certificate/licence/document: Y935— Export allowed
B002Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed

Notes

CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.

Export control on cultural goods

ALLTCR0116/09

Documents / references

E012Y903

Conditions

Y001Other conditions: E012— Import/export allowed after control
Y002Other conditions: Y903— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
CG015Means of transport more than 75 years old, with a value corresponding to, or exceeding 50 000 Euro

Export control on restricted goods and technologies

BYR0765/06

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;

Export control on luxury goods

BYR0765/06

Documents / references

X847Y721Y722Y724Y748

Conditions

Y001Other conditions: X847— Import/export allowed after control
Y005Other conditions: Y724— Import/export allowed after control
Y010Other conditions: Y721— Import/export allowed after control
Y020Other conditions: Y722— Import/export allowed after control
Y030Other conditions: Y748— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD929It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods, whether or not originating in the Union, as listed in Annex XXV, to any natural or legal person, entity or body in Belarus or for use in Belarus.The prohibition shall apply to luxury goods listed in Annex XXV insofar as their value exceeds EUR 300 per item, unless otherwise specified in that Annex.Article 1ga - Regulation (EC) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Export control

BYR0765/06

Documents / references

X803X805Y801Y802

Conditions

Y001Other conditions: Y801— Import/export allowed after control
Y002Other conditions: Y802— Import/export allowed after control
Y010Other conditions: X803— Import/export allowed after control
Y030Other conditions: X805— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD904It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Belarus’ military and technological enhancement, or the development of the defence and security sector, as listed in Annex Va, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Article 1f (COUNCIL REGULATION (EU) 2022/355)

Export control

CFD0798/13

Documents / references

Y300Y301

Conditions

Y001Other conditions: Y300— Import/export allowed after control
Y002Other conditions: Y301— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD304The sale, supply, transfer or export of arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned to the Central African Republic (‘CAR’) by nationals of Member States or from the territories of Member States or using their flag vessels or aircraft shall be prohibited whether originating or not in their territories.The exemptions from this prohibition are foreseen in Article 2.1 of Council Decision 2013/798/CFSP.

Export control

HTR2309/22

Documents / references

X865Y234

Conditions

Y001Other conditions: X865— Import/export allowed after control
Y010Other conditions: Y234— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM010181. It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (“Common Military List”), as well as firearms, their parts and essential components, and ammunition as defined in Regulation (EU) No 258/2012 of the European Parliament and of the Council, whether or not originating in the Union, to any natural or legal person, entity or body in Haiti or for use in Haiti.2. It shall be prohibited to:(a) provide, directly or indirectly, technical assistance or brokering services related to military activities or the provision, manufacture, maintenance and use of the goods and technology listed in the Common Military List or firearms, their parts and essential components, and ammunition as defined in Regulation (EU) No 258/2012 to any natural or legal person, entity or body in Haiti or for use in Haiti;(b) provide, directly or indirectly, financing or financial assistance related to military activities or the provision, manufacture, maintenance and use of the goods and technology listed in the Common Military List or firearms, their parts and essential components, and ammunition as defined in Regulation (EU) No 258/2012, or the provision of related technical assistance or brokering services, to any natural or legal person, entity or body in Haiti or for use in Haiti.3. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transfer or export of the goods and technology referred to in paragraph 1 or the provision of related financing or financial assistance, technical assistance, brokering services or personnel to the United Nations or a United Nations-authorised mission or to a security unit that operates under the command of the Government of Haiti, intended to be used by, or in coordination with, those entities and intended solely to further the objectives of peace and stability in Haiti.4. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transfer or export of the goods and technology referred to in paragraph 1 or the provision of related financing or financial assistance, technical assistance, brokering services or personnel to Haiti, provided that the Sanctions Committee has approved such sale, supply, transfer or export, or the provision of related financing or financial assistance, technical assistance, brokering services or personnel in advance to further the objectives of peace and stability in Haiti.5. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transfer or export of non-lethal military equipment or the provision of related financing or financial assistance, technical assistance or brokering services intended solely for humanitarian or protective use to Haiti, when intended to further the objectives of peace and stability in Haiti.

Restriction on entry into free circulation

IQR1210/03

Notes

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on entry into free circulation

IQR1210/03

Export control on restricted goods and technologies

IRR0264/12

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;
CD983The competent authorities of the Member States, as listed in Annex II, may authorise, under such conditions as they deem appropriate, the sale, supply, transfer or export of equipment which might be used for internal repression as listed in Annex III provided that it is intended solely for the protective use of the personnel of the Union and its Member States in Iran (Article 1a (2) Regulation 359/2011)

Export prohibition

KPR0285/18

Notes

TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)

Export control on luxury goods

KPR2062/17

Documents / references

Y946Y947Y948

Conditions

Y001Other conditions: Y946— Import/export allowed after control
Y002Other conditions: Y947— Import/export allowed after control
Y003Other conditions: Y948— Import/export allowed after control
Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
CD224The competent authorities of the Member States may authorise, under the conditions they deem appropriate, a transaction with regard to goods referred to in point (17) of Annex VIII, provided that the goods are for humanitarian purposes. (Art 10.4 of Regulation (EU) 2017/1509)
CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

Import control on luxury goods

KPR2062/17

Documents / references

Y945Y946Y948

Conditions

Y001Other conditions: Y945— Import/export allowed after control
Y002Other conditions: Y946— Import/export allowed after control
Y003Other conditions: Y948— Import/export allowed after control
Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

Import control on restricted goods and technologies

LYR0044/16

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.

Export control on restricted goods and technologies

LYR0044/16

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.

Import control

LYR0813/25

Documents / references

Y182

Conditions

Y001Other conditions: Y182— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01021Article 31. It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in the Common Military List of the European Union (*) (the Common Military List), as well as firearms, their parts and essential components, and ammunition as defined in Regulation (EU) No 258/2012 of the European Parliament and of the Council (**), whether or not originating in the Union, to any natural or legal person, entity or body in Libya or for use in Libya.

Export control

LYR0813/25

Documents / references

X866Y180Y181

Conditions

Y001Other conditions: X866— Import/export allowed after control
Y010Other conditions: Y180— Import/export allowed after control
Y020Other conditions: Y181— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM010201. It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in theCommon Military List of the European Union (*) (the Common Military List), as well as firearms, their parts andessential components, and ammunition as defined in Regulation (EU) No 258/2012 of the European Parliament and ofthe Council (**), whether or not originating in the Union, to any natural or legal person, entity or body in Libya or foruse in Libya.3. Paragraphs 1 and 2 shall not apply to:(a) the sale, supply, transfer or export of non-lethal military equipment or the provision of related technical assistance,brokering services, financing or financial assistance intended solely for humanitarian purposes or protective use;(b) protective clothing, including flak jackets and military helmets, temporarily exported to Libya by UN personnel,personnel of the Union or its Member States, representatives of the media and humanitarian and developmentworkers and associated personnel for their personal use only;(c) the sale, supply, transfer or export of non-lethal military equipment or the provision of related technical assistance,brokering services, financing or financial assistance intended solely for security or disarmament assistance to theLibyan government.4. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transferor export of goods and technology referred to in paragraph 1 or the provision of technical assistance, brokeringservices, financing or financial assistance referred to in paragraph 2, provided that the Sanctions Committee hasapproved such sale, supply, transfer or export, or the provision of related technical assistance, brokering services,financing or financial assistance in advance.5. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transferor export of goods and technology referred to in paragraph 1 or the provision of technical assistance, brokeringservices, financing or financial assistance referred to in paragraph 2 intended solely for security or disarmamentassistance to the Libyan government, provided that the Sanctions Committee has approved such sale, supply, transfer orexport, or the provision of related technical assistance, brokering services, financing or financial assistance in advance.6. By way of derogation from paragraphs 1 and 2, the competent authorities may authorise the sale, supply, transferor export of arms, light weapons and related materiel, temporarily exported to Libya for the sole use of UN personnel,representative of the media and humanitarian and development workers and associated personnel, provided that theMember State concerned has notified the Sanctions Committee in advance and the Sanctions Committee has not objected to that course of action within five working days of such a notification.

Export control on restricted goods and technologies

MMR0401/13

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Import control on restricted goods and technologies

RUD0512/14

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import allowed
Y002Other conditions: the condition is not fulfilled— Import is not allowed

Notes

TM839The import, purchase or transport of arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts therefor, from Russia by nationals of Member States or using their flag vessels or aircraft, shall be prohibited (COUNCIL DECISION 2014/512/CFSP of 31 July 2014). The prohibitions shall be without prejudice to the execution of contracts or agreements concluded before 1 August 2014, and to the provision of spare parts and services necessary to the maintenance and safety of existing capabilities within the Union.
TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.

Export control on restricted goods and technologies

RUD0512/14

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Export control on luxury goods

RUR0833/14

Documents / references

Y821Y822

Conditions

Y001Other conditions: Y821— Import/export allowed after control
Y010Other conditions: Y822— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)

Export control

RUR0833/14

Documents / references

X840X990X991Y987Y995

Conditions

Y001Other conditions: X990— Import/export allowed after control
Y002Other conditions: X991— Import/export allowed after control
Y010Other conditions: Y987— Import/export allowed after control
Y020Other conditions: Y995— Import/export allowed after control
Y071Other conditions: X840— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD903Regulation (EU) No 833/2014 (Article 2a):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Russia’s military and technological enhancement, or the development of the defence and security sector, as listed in Annex VII, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.

Export control on restricted goods and technologies

SDR0747/14

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Export control on restricted goods and technologies

SSR0735/15

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM679Arms and related materiel of all types, including weapons and ammunition, military vehicles and equipment, paramilitary equipment, and spare parts for the aforementioned.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Restriction on entry into free circulation

SYR1332/13

Notes

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Restriction on entry into free circulation

SYR1332/13

Export control on restricted goods and technologies

SYR0036/12

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;

Import control

UAR0692/14

Documents / references

N954U045U078U079Y997

Conditions

Y001Other conditions: Y997— Import allowed
Y002Other conditions: U078— Import allowed
Y003Other conditions: U079— Import allowed
Y005Other conditions: N954— Import allowed
Y007Other conditions: U045— Import allowed
Y009Other conditions: the condition is not fulfilled— Import is not allowed

Notes

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.

Import control

UAR0263/22

Documents / references

N954U045U078U079Y984

Conditions

Y001Other conditions: Y984— Import/export allowed after control
Y002Other conditions: N954— Import/export allowed after control
Y005Other conditions: U045— Import/export allowed after control
Y006Other conditions: U078— Import/export allowed after control
Y007Other conditions: U079— Import/export allowed after control
Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Export control on restricted goods and technologies

VER2063/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD800The competent authorities of the Member States, as listed in Annex III, may authorise, under such conditions as they deem appropriate, the sale, supply, transfer or export of equipment which might be used for internal repression as listed in Annex I provided that it is intended solely for the protective use of the personnel of the Union and its Member States
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM616Vehicles specially designed or modified to be electrified to repel borders.

Export control on restricted goods and technologies

ZWR0284/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
TM615Vehicles equipped with a water cannon, specially designed or modified for the purpose of riot control
TM616Vehicles specially designed or modified to be electrified to repel borders.
TM620Components for the vehicles specified in 3.1 to 3.5 specially designed for the purposes of riot control (see the annex to the regulation containing the list of equipment which might be used for internal repression) Note 1: This item does not control vehicles specially designed for the purposes of fire-fighting. Note 2: For the purposes of item 3.5 the term ‘vehicles’ includes trailers.
TM618Vehicles specially designed for the transport or transfer of prisoners and/or detainees
TM619Vehicles specially designed to deploy mobile barriers
TM617Vehicles specially designed or modified to remove barricades, including construction equipment with ballistic protection;

Binding Tariff Information

BTI classification examples

DEgold196/24-1

Steel body for refuse collection truck

steelGRI 1GRI 6

SIgold025/0001

Self-supporting vehicle body (cab) for motor vehicles

metalGRI 1GRI 6

SIgold024/0113

Self-supporting bus body without engine

metalGRI 1GRI 6

FRgold25-05031

Utility vehicle bodies in kit form

aluminiumGRI 1GRI 6

DEgold771/24-1

Incomplete car body shell (body-in-white)

steelGRI 1GRI 2aGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "For the industrial assembly of:Pedestrian-controlled tractors of subheading 8701 10;Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm<sup>3</sup> or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm<sup>3</sup>;Special purpose motor vehicles of heading 8705" and see the full import cost.Car Import CalculatorCalculate all vehicle import costs: duty, VAT, excise, and registration fees.

Related glossary terms

Customs Duty Customs Value Excise Duty