Other spark-ignition piston engines – CN code 840790

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8407 90Select TARIC subcode

Other engines

Available TARIC subcodes: 8Click a code to see full details

8407 901010

Four-stroke petrol engines of a cylinder capacity of not more than 250 cm³ for use in the manufacture of garden equipment of heading 8432, 8433, 8436 or 8508

Duty 0-2,7%VAT 23%

8407 901040

an output of 900 W or more, but not more than 1 100 W, -a cylinder displacement of more than 24 cm³ but not more than 30 cm³, -a rotation speed of more than 8 400 rpm but not more than 8 600 rpm at maximum power, -an idling speed of more than 2 800 rpm but not more than 3 200 rpm, and -a fuel tank with a capacity of 0,5 l or more,for use in the manufacture of garden machinery and garden machinery components

Other

lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, - tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, - four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or - snowploughs and snow blowers of subheading 8430 20

Other

lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, -tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, -four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or -snowploughs and snow blowers of subheading 8430 20

Duty 0-4,2%VAT 23%

8407 909020

6 cylinders, - an output of 75 kW or more, but not more than 80 kW, - inlet and exhaust valves modified to operate continuously in heavy duty applications, for use in the manufacture of vehicles of heading 8427

Duty 0-4,2%VAT 23%

8407 909090

Other

Duty 0-4,2%VAT 23%

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Classification scope of other spark-ignition engines (840790)

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 a Binding Tariff Information (BTI) ruling is strongly recommended to confirm the correctness of classification.

Import requirements for engines under subheading 840790

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.

Rotary and special engines under subheading 840790

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.

Frequently asked questions

What engines are classified under the residual subheading 840790?

Subheading 840790 covers spark-ignition piston engines not classified under any of the preceding subheadings 840710-840734. These may include Wankel rotary engines, multi-fuel engines, hydrogen spark-ignition engines, experimental engines and other units of unconventional design. Classification requires prior exclusion from all other subheadings. A Binding Tariff Information ruling is recommended for confirmation.

Is a Wankel rotary engine classified under subheading 840790?

A spark-ignition Wankel rotary engine may be classified under subheading 840790 as an engine not covered by the preceding subheadings of heading 8407. The Wankel engine differs from conventional piston engines by using a rotating piston instead of reciprocating motion. Working displacement is calculated differently. A Binding Tariff Information ruling is recommended to confirm classification.

What documents are required for importing engines under 840790?

Importing engines under subheading 840790 requires a commercial invoice, transport document, EORI number and detailed technical specification. Due to the residual nature of the subheading, customs authorities may require additional documentation explaining why the engine is not classifiable under subheadings 840710-840734. Documentation should cover construction details, displacement, operating principle and intended application.