8407 10Select TARIC subcode
Aircraft engines
Available TARIC subcodes: 3
Classification of aircraft piston engines (8407 10)
Subheading 8407 10 of the Combined Nomenclature covers spark-ignition reciprocating piston engines designed for aviation. These are petrol engines driving propellers of light, ultralight, sport, training, and agricultural aircraft and helicopters. Typical designs include air-cooled horizontally opposed (boxer) engines (Lycoming, Continental) with outputs from 80 to 400 HP, as well as inline and radial engines. Aircraft engines are distinguished from automotive engines by their intended use at constant RPM under load, resistance to changes in spatial orientation, and aviation certification. The key classification criterion is aviation purpose confirmed by an EASA or FAA type certificate. Turboprop and turbojet engines are classified under heading 8411. Classification follows GRI rules 1 and 6.
EASA regulations and import requirements for aircraft engines
Aircraft engines under subheading 8407 10 are subject to regulations of the European Union Aviation Safety Agency (EASA). Regulation (EU) 2018/1139 (Basic Regulation) establishes the EU aviation safety framework. Every aircraft engine type must hold an EASA Type Certificate or be approved under bilateral agreements (e.g. EU-FAA BASA). Spare parts are subject to Part 21 airworthiness regulations. Import of new engines requires an EORI number, customs declaration with code 8407 10, EASA type certificate, EASA Form 1 (Authorized Release Certificate), and technical documentation. Used engines additionally require life-cycle documentation (logbook, TBO status). The Machinery Regulation (EU) 2023/1230 does not apply to aviation products subject to EASA.
Customs duties and trade in aircraft engines (8407 10)
MFN duty rates for aircraft engines under subheading 8407 10 should be verified in TARIC. The aircraft piston engine market is dominated by two manufacturers: Lycoming (Textron) and Continental (General Dynamics) from the USA. European manufacturers include Rotax (Austria/BRP) and ULPower (Belgium). Preferential rates may be available under FTA agreements. Chapter 84 products are not subject to CBAM. Import of aircraft engines with EASA or FAA certificates is a standard aviation industry procedure. The customs value includes the cost of the engine with accessories (carburetor/injection, ignition, alternator). Import VAT is charged. Current rates should be verified in TARIC.
Frequently asked questions
Which aircraft engines are classified under subheading 8407 10?
Subheading 8407 10 covers spark-ignition reciprocating piston engines for aviation: Lycoming and Continental horizontally opposed (boxer) petrol engines, Rotax engines for ultralight and light aircraft, and inline and radial engines with aviation certification. The criterion is aviation purpose. Turboprop engines are classified under heading 8411. Piston engines for ground vehicles under subheadings 8407 31-34.
Does an aircraft engine require an EASA certificate for import into the EU?
Yes. Every aircraft engine imported into the EU for installation on an aircraft registered in an EASA member state must hold an EASA type certificate or a certificate approved under a bilateral agreement (e.g. FAA certificate approved under EU-FAA BASA). An EASA Form 1 (Authorized Release Certificate) confirming airworthiness is required upon delivery. Engines without EASA certification may be imported for experimental purposes or applications outside the scope of EASA regulation.
Are aircraft engines subject to dual-use export controls?
Civilian aircraft piston engines are generally not subject to dual-use controls. However, engines intended for military applications (unmanned aerial vehicles, military aircraft) may be subject to control under Regulation (EU) 2021/821 or the EU Common Military List (category ML10). The catch-all clause allows export control authorities to subject engines intended for sensitive applications to controls. The importer should verify the export status with the supplier.