84819000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
Parts
Classification scope of subheading 8481 90
Subheading 8481 90 of the Combined Nomenclature covers parts of valves, taps, cocks and similar fittings of heading 8481. This includes valve bodies, discs, stems, packings, seats, diaphragms, valve springs, valve-specific sealing elements and other spare parts and components intended solely or principally for industrial valves and fittings. Classification requires establishing that the part is intended solely or principally for valves of heading 8481 and is not covered by more specific headings for general-purpose parts such as gaskets (8484), bearings (8482) or general-purpose springs (7320). Note 2 to Section XVI CN sets out the rules for classifying machine parts. GRI Rules 1 and 6 form the basis. In case of doubt, a BTI ruling is recommended.
Import requirements for valve parts (8481 90)
Importing valve parts under subheading 8481 90 into the EU requires compliance with the UCC. The importer must hold an EORI number. Parts for pressure-rated valves may be subject to the PED 2014/68/EU if they affect the safety of the pressure installation. Parts for valves in contact with drinking water must meet EN material standards. Documentation includes a commercial invoice identifying the part and target valve type, transport document and technical specification. Correct identification and target valve reference is essential for proper classification. VAT applies on import. Duty rates should be verified in TARIC.
Duty rates and trade measures for subheading 8481 90
MFN duty rates for valve parts under subheading 8481 90 should be verified in TARIC. Preferential rates may be available under EU FTAs. Compliance with rules of origin is required. Imports from Russia and Belarus are subject to EU sanctions. VAT applies on import. Parts for specialised valves may benefit from autonomous tariff suspensions. All rates should be verified in TARIC.
PED certification and valve imports under 8481 90
Valves under CN 8481 90 are subject to the Pressure Equipment Directive (PED) 2014/68/EU if intended for pressure installations above 0.5 bar. MFN duty: 1.7%. Gas installation valves additionally require compliance with Gas Appliances Regulation (EU) 2016/426. CE certification must include conformity assessment appropriate to the valve pressure category.
Frequently asked questions
What parts does subheading 8481 90 cover?
Subheading 8481 90 covers parts of valves, taps and fittings of heading 8481, including bodies, discs, stems, packings, seats and diaphragms. General-purpose parts like gaskets (8484) and bearings (8482) are classified under their respective headings. Identifying the target valve type is essential. Duty rates should be verified in TARIC.
How to classify valve parts under 8481 90?
Correct classification requires establishing that the part is solely or principally for valves of heading 8481. General-purpose parts are classified under their own headings. Note 2 to Section XVI CN sets the rules. In case of doubt, a BTI ruling is recommended. The importer should identify the target valve type in customs documentation.
What documents are needed to import valve parts?
Importing parts under subheading 8481 90 requires a commercial invoice identifying the part and target valve type, transport document (CMR, B/L or AWB), EORI number and technical specification. For preferential rates, a certificate of origin is needed. Parts for PED valves may require compliance documentation. Duty rates should be verified in TARIC.
Do valves under 8481 90 require PED certification?
Valves under CN 8481 90 for pressure installations above 0.5 bar require PED 2014/68/EU certification. Low-pressure valves may be exempt from full conformity assessment.
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