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84797900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

Other

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
50 docs
C057C079C082Y054Y120Y121+44
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%—R1006/11
Preferences
ERGA OMNES 0%ERGA OMNES 0%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%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
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.
5

Binding Tariff Information

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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.

Classification scope of subheading 8479 79

Subheading 8479 79 of the Combined Nomenclature covers other machines and mechanical appliances fitted with readers not specified in subheading 8479 71 (magnetic card readers). This subheading includes machines with mechanical barcode readers, devices with optical readers for document identification and other machines that read data from various physical media. Classification within heading 8479 requires the device to have an individual mechanical function and not be covered by other, more specific headings of the Combined Nomenclature. Devices under subheading 8479 79 must be distinguished from electronic data processing systems (Chapter 84, heading 8471) and from transmitting or receiving apparatus (Chapter 85). Classification follows the General Rules for Interpretation (GRI), particularly Rules 1 and 6. In case of doubt regarding the scope of this subheading, a Binding Tariff Information (BTI) ruling is recommended.

Import requirements for machines with readers (8479 79)

Importing machines under subheading 8479 79 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit an electronic customs declaration with the correct CN code. Documentation includes a commercial invoice, transport document and a technical specification of the machine. Mechanical devices are subject to the Machinery Regulation (EU) 2023/1230 regarding safety. Machines containing electrical components may require CE marking under the EMC Directive 2014/30/EU and the LVD 2014/35/EU. Certain machines with readers may be subject to dual-use export control regulations (Regulation (EU) 2021/821) if they have applications in sensitive technologies. The importer should verify whether the device requires an import licence or is subject to trade restrictions from the country of origin. VAT applies on import. Current MFN duty rates and trade measures should be verified in the European Commission's TARIC system.

Duty rates and trade measures for subheading 8479 79

MFN duty rates for machines with readers under subheading 8479 79 should be verified in the current TARIC database. Certain devices may benefit from zero-duty treatment under the ITA if they qualify as IT products. Preferential duty rates may be available under EU FTAs, including CETA, the EU-Japan EPA, the EU-South Korea Agreement and the EU-UK TCA, as well as under the Generalised Scheme of Preferences (GSP). Compliance with rules of origin and valid proof of origin (EUR.1, invoice declaration or REX) are required for preferential rates. Imports from Russia and Belarus are subject to EU sanctions restrictions. The importer should check TARIC for any anti-dumping duties on machines from the specific country of origin. VAT at the national rate applies on import. Devices for scientific or research purposes may qualify for customs duty exemptions under separate EU provisions. Duty rates should be verified in TARIC before each import.

Frequently asked questions

What devices are classified under subheading 8479 79?
Subheading 8479 79 covers other machines and mechanical appliances with readers not covered by subheading 8479 71 (magnetic card readers). This includes machines with optical readers, mechanical data reading devices and other machines reading from physical media. Purely electronic devices may be classified under Chapter 85. In case of doubt, a Binding Tariff Information (BTI) ruling is recommended. Duty rates should be verified in TARIC.
Are machines under subheading 8479 79 subject to export controls?
Certain machines with readers classified under subheading 8479 79 may be subject to dual-use export control provisions under Regulation (EU) 2021/821 if they have applications in sensitive or military technologies. Importers should verify whether the device requires an import licence or is subject to trade restrictions from the specific country of origin. Information on export control measures is available from the customs authorities of EU Member States.
What documents are needed to import machines with readers (8479 79)?
Importing machines under subheading 8479 79 requires a commercial invoice with product description, a transport document (CMR, B/L or AWB), the importer's EORI number and a technical specification describing the reader function. For preferential rates, a valid certificate of origin is required. Machines subject to the Machinery Regulation (EU) 2023/1230 require a CE declaration of conformity. Duty rates and requirements should be verified in TARIC.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate