84041000
KERNREAKTOREN, KESSEL, MASCHINEN, APPARATE UND MECHANISCHE GERÄTE; TEILE DAVON›Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen
Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen, Hilfsapparate für Kessel der Position 8402 oder 8403
EU-Regelzollsatz
2.7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
15 Dok.
X858Y811X834X837X840Y708+9
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.7% | — | R2261/98 |
Praferenzen
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%
Hinweise
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.
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.
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X858Y811
Bedingungen
- Y001Other conditions: Y811— Import/export allowed after control
- Y010Other conditions: X858— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- TM956it shall be prohibited: to sell, supply, transfer or export, directly or indirectly, machinery as listed in Annex XIV, whether or not originating in the Union, to any person, entity or body in Belarus or for use in Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1s.1 (COUNCIL REGULATION (EU) 2022/355)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X837X840Y708Y833
Bedingungen
- Y001Other conditions: X834— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y007Other conditions: X837— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997— Export allowed
- Y005Other conditions: X802— Export allowed
- Y009Other conditions: the condition is not fulfilled— Export is not allowed
Hinweise
- 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 controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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 controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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 controlUAR0263/22
Export control
UAR0263/22
Dokumente / Referenzen
X985Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y003Other conditions: X985— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V052Devices for writing and reading texts in Braille
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Übergeordneter Code
8404Hilfsapparate für Kessel der Position|8402|oder 8403|(z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für DampfkraftmaschinenCodes derselben Gruppe
840420Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen, Kondensatoren für Dampfkraftmaschinen840490Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen, Teile
1
Verbindliche Zolltarifauskunft
Beispiel
ROgold5/004868
Steel heating manifold for boilers
KohlenstoffstahlGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung von Hilfseinrichtungen für Kessel (8404 10)
Die Unterposition 8404 10 der Kombinierten Nomenklatur umfasst Hilfseinrichtungen zur Verwendung mit Dampfkesseln der Position 8402 oder Zentralheizungskesseln der Position 8403. In diese Unterposition werden Economiser (Speisewasservorwärmer), Überhitzer, Luftvorwärmer, Entschlacker, Entgaser, Rauchgaswärmerückgewinnungssysteme und Rauchgasentstaubungsanlagen eingereiht. Das entscheidende Einreihungskriterium ist die Bestimmung der Ausrüstung: sie muss als Hilfseinrichtung in Verbindung mit einem Kessel konzipiert sein, nicht als eigenständige Maschine. Ein Economiser erwärmt das Kesselspeisewasser mit Rauchgaswärme und verbessert die Energieeffizienz. Ein Überhitzer erhöht die Dampftemperatur über die Sättigungstemperatur. Die Einreihung folgt den AV-Regeln 1 und 6. Teile von Hilfseinrichtungen werden in die Unterposition 8404 90 eingereiht.
PED und regulatorische Anforderungen für Kessel-Hilfseinrichtungen
Hilfseinrichtungen für Kessel der Unterposition 8404 10 können der PED 2014/68/EU unterliegen, wenn sie bei Drücken über 0,5 bar arbeiten. Economiser und Überhitzer als Druckgeräte unterliegen der PED-Konformitätsbewertung in einer vom Druck und Volumen abhängigen Kategorie. Die harmonisierten Normen EN 12952 und EN 12953 umfassen auch Anforderungen für Economiser und Überhitzer. Die CE-Kennzeichnung ist für PED-pflichtige Ausrüstung erforderlich. Rauchgasentstaubungssysteme können der IED 2010/75/EU bezüglich der Reinigungseffizienz unterliegen. Die Einfuhr erfordert eine EORI-Nummer, Zollanmeldung mit Code 8404 10, EU-Konformitätserklärung und technische Unterlagen. Die Maschinenverordnung (EU) 2023/1230 gilt für mechanische Ausrüstung (Entschlacker, Zuführungen). Die ATEX-Richtlinie 2014/34/EU kann für Geräte in Staubexplosionsgefahrzonen gelten.
Zollsätze und Handel mit Hilfseinrichtungen (8404 10)
Die MFN-Zollsätze für Kessel-Hilfseinrichtungen der Unterposition 8404 10 sind in der TARIC-Datenbank der Europäischen Kommission zu prüfen. Economiser, Überhitzer und Wärmerückgewinnungssysteme sind Spezialausrüstungen, die von Ingenieurfirmen aus Deutschland, Finnland, Dänemark, Japan und China hergestellt werden. Präferenzielle Zollsätze können im Rahmen von FTA-Abkommen verfügbar sein. Erzeugnisse des Kapitels 84 unterliegen nicht dem CBAM-Mechanismus. Der Zollwert umfasst die Kosten für Ausrüstung, Armaturen, Automatisierung und technische Dokumentation. Montagekosten gehören nicht zum Zollwert, wenn sie im Vertrag gesondert ausgewiesen sind. Bei der Einfuhr wird die nationale Mehrwertsteuer erhoben. Aktuelle Sätze und Handelsmaßnahmen in TARIC prüfen.
Häufig gestellte Fragen
Welche Geräte werden als Kessel-Hilfseinrichtungen unter 8404 10 eingereiht?
In die Unterposition 8404 10 werden Hilfseinrichtungen für Kessel eingereiht: Economiser (Speisewasservorwärmer), Überhitzer, Luftvorwärmer, Entschlacker, Entgaser, Rauchgaswärmerückgewinnungssysteme und Entstaubungsanlagen. Voraussetzung ist die Bestimmung zur Verwendung mit Kesseln der Position 8402 oder 8403. Eigenständige Allzweck-Wärmetauscher werden in Position 8419, Ventilatoren und Gebläse in Position 8414 eingereiht.
Unterliegt ein Kessel-Economiser der PED-Richtlinie?
Ja. Ein Economiser (Kesselspeisewasservorwärmer), der bei einem Druck über 0,5 bar arbeitet, unterliegt der PED 2014/68/EU als Druckgerät. Die PED-Risikokategorie hängt von Betriebsdruck und Volumen ab. Economiser großer Industriekessel werden in der Regel in die PED-Kategorie III oder IV eingestuft. Die Norm EN 12952 umfasst Anforderungen für Economiser im Rahmen von Wasserrohrkesselanlagen. Die CE-Kennzeichnung ist obligatorisch. Werkstoffzeugnisse nach EN 10204 sind erforderlich.
Was ist der Unterschied zwischen Unterposition 8404 10 und 8404 90?
Die Unterposition 8404 10 umfasst komplette Hilfseinrichtungen für Kessel (Economiser, Überhitzer, Entschlacker), während die Unterposition 8404 90 Teile dieser Einrichtungen sowie Kondensatoren für Dampfkraftmaschinen umfasst. Die Einreihung hängt davon ab, ob die eingeführte Ware eine komplette Einrichtung (8404 10) oder ein Ersatzteil für eine Hilfseinrichtung (8404 90) ist. Anmerkung 2(b) zu Abschnitt XVI regelt die Einreihung von Teilen.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen, Hilfsapparate für Kessel der Position 8402 oder 8403“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Hilfsapparate für Kessel der Position 8402 oder 8403 (z. B. Vorwärmer (Economiser), Überhitzer, Rußbläser, Gasrückführungen); Kondensatoren für Dampfkraftmaschinen, Hilfsapparate für Kessel der Position 8402 oder 8403“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe