8406 81Select TARIC subcode
Other turbines - Of an output exceeding 40 MW
Available TARIC subcodes: 2
8406 810010
an output of more than 40 MW but not more than 90 MW,-designed for a pressure of not more than 165 bar and a temperature of not more than 565 °C,-equipped with double seat valves on the live steam side which are operated with a hydraulic servo of not more than 30 bar
Duty 0-2,7%VAT 23%
8406 810090
Other
Duty 0-2,7%VAT 23%
Classification of steam turbines above 40 MW (8406 81)
Subheading 8406 81 of the Combined Nomenclature covers steam turbines other than those for marine propulsion, with an output exceeding 40 MW. These are large stationary turbines used in fossil fuel thermal power plants, nuclear power plants, combined heat and power plants, and industrial installations. These turbines convert thermal energy of high-parameter steam (pressure above 100 bar, temperature 540-600°C) into mechanical energy driving an electricity generator. Typical outputs range from 40 MW to over 1000 MW in large power plant units. Condensing turbines (steam condenses in a condenser) and extraction/back-pressure turbines (steam is extracted for heating) are distinguished. The 40 MW threshold separates subheading 8406 81 from 8406 82 (up to 40 MW). Classification follows GRI rules 1 and 6. Parts for steam turbines are classified under 8406 90.
Regulatory and import requirements for steam turbines >40 MW
Steam turbines under subheading 8406 81, as pressure equipment, may be subject to PED 2014/68/EU for pressure components (casing, steam piping). The Machinery Regulation (EU) 2023/1230 applies to mechanical elements. Turbines in power plants are subject to IED 2010/75/EU in the context of the overall installation. EN and ISO standards for steam turbines (IEC 60045, EN 60034 for generators) specify technical requirements. Import requires an EORI number, customs declaration, technical documentation, and manufacturer's certificates. Turbines for nuclear power plants are subject to additional Euratom regulations. The customs value includes the cost of the turbine, control system, gearbox (if applicable), and documentation. Large turbines are transported in parts and assembled on site, requiring correct classification of individual components.
Customs duties and the market for steam turbines >40 MW (8406 81)
MFN duty rates for steam turbines under subheading 8406 81 should be verified in TARIC. The large steam turbine market is dominated by a few global manufacturers: Siemens Energy (Germany), GE Vernova (USA), Mitsubishi Power (Japan), Doosan Enerbility (Korea), and Shanghai Electric (China). Steam turbines are capital goods worth tens of millions of EUR manufactured to order. Preferential tariff rates may be available under FTA agreements. Chapter 84 products are not subject to CBAM. Autonomous tariff suspensions may reduce rates for turbines with specifications not available from EU manufacturers. The energy transition is affecting demand. Import VAT is charged. Current rates should be verified in TARIC.
Frequently asked questions
What applications do steam turbines above 40 MW serve?
Steam turbines above 40 MW are used in large coal, gas, biomass, and waste thermal power plants, nuclear power plants (wet turbines on saturated or superheated steam), municipal and industrial CHP plants (cogeneration), and CSP (concentrated solar power) installations. Outputs range from 40 MW in smaller units to over 1000 MW in supercritical coal units and nuclear reactors.
What does the 40 MW threshold mean in steam turbine classification?
The 40 MW threshold in the Combined Nomenclature separates two subheadings for stationary steam turbines: 8406 81 (above 40 MW) and 8406 82 (up to 40 MW inclusive). The output refers to the nominal shaft output at rated steam parameters. This criterion has tariff significance as duty rates may differ. Turbine size also affects regulatory requirements and technical standards.
Are steam turbines for nuclear power plants classified under 8406 81?
Yes. Steam turbines for nuclear power plants with output exceeding 40 MW are classified under subheading 8406 81 as stationary turbines. Nuclear turbines operate on saturated steam (BWR reactors) or slightly superheated steam (PWR reactors) at lower parameters than coal turbines. They are subject to additional Euratom nuclear safety regulations. Their import also requires national nuclear regulatory authorisation if they form part of a nuclear installation.