8406 82Select TARIC subcode
Of an output not exceeding 40 MW
Available TARIC subcodes: 2
8406 820010
an output of 2 MW or more but not more than 40 MW, -designed for a pressure of not more than 140 bar and a temperature of not more than 540 ° C, -equipped with single – or double seat valves on the live steam side which are operated with a hydraulic servo of not more than 30 bar
Duty 0-2,7%VAT 23%
8406 820090
Other
Duty 0-2,7%VAT 23%
Classification of steam turbines up to 40 MW (8406 82)
Subheading 8406 82 of the Combined Nomenclature covers steam turbines other than marine, with an output not exceeding 40 MW. These are stationary turbines used in medium-sized industrial installations, municipal CHP plants, chemical plants, refineries, sugar mills, and paper mills. Turbines of this size drive electricity generators, pumps, compressors, and blowers in cogeneration systems. Typical applications include backpressure turbines supplying reduced-pressure process steam, extraction turbines with steam takeoff at various pressure levels, and condensing turbines in small power plants. The 40 MW threshold refers to nominal shaft output. Turbines above 40 MW are classified under 8406 81, marine turbines under 8406 10. Classification follows GRI rules 1 and 6. Parts for steam turbines are classified under 8406 90.
Regulatory and import requirements for turbines up to 40 MW
Steam turbines under subheading 8406 82 are subject to PED 2014/68/EU for pressure components (casing, inlet and outlet steam piping). The Machinery Regulation (EU) 2023/1230 applies to mechanical elements and the control system. Standards IEC 60045 (steam turbines) and EN 60034 (rotating electrical machines) specify technical requirements. EMC Directive 2014/30/EU applies to electronic control systems. Import requires an EORI number, customs declaration with code 8406 82, declaration of conformity, technical documentation, and manufacturer's certificates. Turbines below 40 MW are often supplied as complete package units with generator, gearbox, and control system.
Customs duties and trade in turbines up to 40 MW (8406 82)
MFN duty rates for steam turbines under subheading 8406 82 should be verified in TARIC. The smaller steam turbine market is more competitive than the large unit market. Manufacturers include Siemens Energy, MAN Energy Solutions, Shin Nippon Machinery, Triveni Turbines (India), and Tuthill (USA). Backpressure turbines for industrial cogeneration are seeing growing demand under EU energy efficiency policies. Preferential rates may be available under FTA agreements. Chapter 84 products are not subject to CBAM. Import VAT is charged. Current rates should be verified in TARIC.
Frequently asked questions
What applications do steam turbines up to 40 MW serve?
Steam turbines up to 40 MW are used in municipal and industrial CHP plants, refineries, chemical plants, sugar mills, paper mills, and food processing plants. Typical applications include driving electricity generators in CHP cogeneration systems, driving industrial pumps and compressors, and supplying reduced-pressure process steam (backpressure turbines). These turbines are key to energy efficiency in industrial processes.
What is the difference between a backpressure and a condensing turbine?
A backpressure turbine discharges steam after expansion to an industrial process or heating system at a pressure above atmospheric, combining power generation with process steam supply. A condensing turbine discharges steam to a condenser at sub-atmospheric pressure, maximising electricity production. The choice depends on the facility's process steam demand. Both qualify for subheading 8406 82 if their output does not exceed 40 MW.
Is a steam turbine with a generator classified as a whole under 8406 82?
A turbo-generator set is classified based on its essential function. If the steam turbine constitutes the element giving the set its essential character, the entire set is classified under subheading 8406 82. Under Note 4 to Section XVI, composite machines are classified according to their principal function. A standalone electric generator is classified under heading 8501. In cases of doubt, a Binding Tariff Information ruling is recommended.