Hierarchy

16Section XVI — MACHINERY AND MECHANICAL APPLIANCES

8400000000NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

8428000000Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

8428100000Lifts and skip hoists

8428102000Electrically operated 8428108000Other

8428200000Pneumatic elevators and conveyors

5 other codes

8428310000Other continuous-action elevators and conveyors, for goods or materials 8428400000Escalators and moving walkways 8428600000Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars 8428700000Industrial robots 8428900000Other machinery

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(43)

+33

Preferential rates - 43 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Import control(2)

inherited from 8400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

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.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

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.

Import prohibition(1)

inherited from 8400000000

North Korea

—Regulation 0285/182018-02-28

TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)

Start date: 1972-01-01

Regulatory notes

NENC8428

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) This heading does not include caterpillar lifts with caterpillar track systems used to move wheelchairs with their occupants up or downstairs, these fall in heading 8714 as accessories for wheelchairs.

Additional noteAdditional Notes to Chapter 84

1. For the purposes of subheading 8471 49, the term 'systems' means automatic data-processing machines whose units satisfy the conditions laid down in Note 5(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 2. For the purposes of subheading 8471 70 50, a 'CD-ROM drive' means a storage unit of an automatic data-processing machine capable only of reading and reproducing data from CD-ROMs, audio CDs and photo CDs by means of a laser beam. CD-ROM drives may be incorporated (built-in) or may be presented as separate units. 3. For the purposes of subheading 8443 31, 'printing, copying or facsimile machines, whether or not combined' means machines which receive digital data from a connected automatic data processing machine or from a network and generate hard-copy output on paper or similar media; this includes multifunctional digital machines that print, copy, scan and/or fax.

Non-preferential origin

value_added

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

CTH, except from heading 84.31; or 45% value added rule

value_added

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

CTH, except from heading 84.31; or 45% value added rule

Residual rule

Collection of parts: Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection Note 2: Assembly of the collection of parts: Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection Note 3: Disassembly of goods: A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of "list rules" .The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence.

FAQ

What is the EU customs duty for Lifts and skip hoists (8428100000)?

The third country duty (erga omnes) for Lifts and skip hoists is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Lifts and skip hoists (8428100000)?

Yes, 40 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Lifts and skip hoists (8428100000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Lifts and skip hoists (8428100000)?

Non-preferential origin rules for Lifts and skip hoists are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

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Hierarchy

16Section XVI — MACHINERY AND MECHANICAL APPLIANCES

8400000000NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

8428000000Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

8428100000Lifts and skip hoists

8428102000Electrically operated 8428108000Other

8428200000Pneumatic elevators and conveyors

5 other codes

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(43)

+33

Preferential rates - 43 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Import control(2)

inherited from 8400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import prohibition(1)

inherited from 8400000000

North Korea

—Regulation 0285/182018-02-28

TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)

Start date: 1972-01-01

CJEU Case Law

T-321/25

10 Jun 2026

JLG EMEA BV v Belgische Staat

On those grounds, THE GENERAL COURT (Fifth Chamber, sitting with five Judges) hereby rules: 1. The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021, must be interpreted as meaning that a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427. 2. The examination of the questions referred for a preliminary ruling has disclosed no factor of such a nature as to affect the validity of Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature. Sampol Pucurull Pynnä Laitenberger Stancu Valasidis Delivered in open court in Luxembourg on 10 June 2026. [Signatures] * Language of the case: Dutch.

Regulatory notes

NENC8428

Additional noteAdditional Notes to Chapter 84

Non-preferential origin

value_added

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

CTH, except from heading 84.31; or 45% value added rule

value_added

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).

CTH, except from heading 84.31; or 45% value added rule

Residual rule

FAQ

What is the EU customs duty for Lifts and skip hoists (8428100000)?

The third country duty (erga omnes) for Lifts and skip hoists is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Lifts and skip hoists (8428100000)?

Yes, 40 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Lifts and skip hoists (8428100000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Lifts and skip hoists (8428100000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Chapter noteChapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; Parts thereof

This chapter does not cover: millstones and grindstones of Chapter 68, machinery or appliances of ceramics (Chapter 69), laboratory glassware (heading 7017), articles of base metal of Chapters 73-76 or 78-81, electromechanical domestic appliances of heading 8509, or electromechanical hand tools of heading 8467. Note 2 (Parts): Subject to certain exceptions, parts which are suitable for use solely or principally with a particular kind of machine are classified with that machine; parts equally suitable for two or more machines are classified in heading 8409, 8431, 8448, 8466 or 8473 as appropriate. Note 3 (Composite machines): Composite machines consisting of two or more machines fitted together to form a whole and other machines designed to perform two or more complementary or alternative functions are classified according to the principal function. Note 4 (Multi-function machines): Where a machine or combination of machines performs successive different operations on material, it is classified by the function it performs last. Note 5 defines 'machine tools' for working any material by removal, for heading 8456-8465.

Section noteNotes to Section XVI — Machinery and mechanical appliances; Electrical equipment; Parts thereof; Sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

1. This Section does not cover: (a) transmission or conveyor belts or belting of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of vulcanised rubber other than hard rubber, for technical uses (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522); (g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (h) drill pipe (heading 7304); (ij) endless bands of metal wire or strip (Section XV); (k) articles of Chapter 82 or 83; (l) articles of Section XVII; (m) articles of Chapter 90; (n) clocks, watches or other articles of Chapter 91; (o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part; (p) articles of Chapter 95; (q) typewriter or similar ribbons, whether or not on spools or in cartridges (heading 9612), or monopods, bipods, tripods and similar articles of heading 9620. 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate; however, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole is to be classified in the heading appropriate to that function. 5. For the purposes of these Notes, the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.