8407 33Select TARIC subcode
Of a cylinder capacity exceeding 250 cm³ but not exceeding 1 000 cm³
Available TARIC subcodes: 6
8407 332010
lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, -tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, -four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or -snowploughs and snow blowers of subheading 8430 20
Duty 0-2,7%VAT 23%
8407 332090
Other
Duty 0-2,7%VAT 23%
8407 338010
lawn mowers of subheadings 8433 11, 8433 19 and 8433 20, -tractors of subheadings 8701 91 90, 8701 92 90 whose main function is that of a lawn mower, -four stroke mowers with motor of a cylinder capacity of not less than 300 cm³ of subheading 8433 20 10 or -snowploughs and snow blowers of subheading 8430 20
Duty 0-2,7%VAT 23%
8407 338020
490 mm (length) x 390 mm (width) x 590 mm (height),-a power of 22 kW or more but not more than 35 kW,-equipped with output shaft having an end diameter of 30 mm and a taper of 6 degrees (+/- 1 degree),-whether or not equipped with starter, throttle body, spark plug wire, fuel rail and injector,for use in the manufacture of all-terrain or utility task vehicles
Duty 0-2,7%VAT 23%
8407 338030
470 mm (length) x 450 mm (width) x 600 mm (height),-a power of 40 kW or more but not more than 86 kW,-whether or not equipped with overhead camshaft, starter motor, spark plug wires, fuel rail and injectors,for use in the manufacture of all-terrain or utility task vehicles
Duty 0-2,7%VAT 23%
8407 338090
Other
Duty 0-2,7%VAT 23%
Classification scope of vehicle spark-ignition engines over 1000 cc (840733)
CN code 840733 covers reciprocating piston internal combustion engines of the spark-ignition type with a cylinder capacity exceeding 1000 cc, intended for the propulsion of vehicles of Chapter 87 of the Combined Nomenclature. Chapter 87 encompasses motor cars, tractors, motorcycles and other land vehicles. This subheading includes petrol engines used in passenger cars, light commercial vehicles, high-displacement motorcycles and special-purpose vehicles. The key criterion distinguishing this subheading from 840734 is the engine's intended use in Chapter 87 vehicles. Engines exceeding 1000 cc for other applications (boats, generators, stationary machinery) are classified under 840734. Swept volume is calculated from cylinder geometry as specified in the manufacturer's technical documentation. Classification follows the General Rules for the Interpretation of the CN, rules 1 and 6, and the Notes to heading 8407. Hybrid powertrains combining spark-ignition engines with electric motors may require separate classification analysis depending on how the components are presented at import.
Import requirements and type-approval for vehicle engines (840733)
Importing engines under subheading 840733 into the EU requires compliance with the Union Customs Code and numerous technical regulations governing motor vehicles. Engines for passenger cars and light commercial vehicles must meet the Euro 6e emission standard (Regulation (EU) 2024/1257) applicable from 2025, with Euro 7 standards expected to follow. Vehicle type-approval is issued by notified bodies under Regulation (EU) 2018/858 on the approval of motor vehicles. Importers must hold an EORI number, submit a customs declaration with the correct CN code, and present technical documentation covering engine specification, cylinder capacity, power output, emission standard and intended application. Engines imported as spare parts for type-approved vehicles do not require separate type-approval but must meet the vehicle manufacturer's technical specifications. REACH requirements may apply to chemical substances contained in engine components such as gaskets, seals and coatings. Import is subject to standard customs procedures and duty rates must be verified in TARIC. Preferential rates may be available under EU FTAs.
Technical and market aspects of automotive engines (840733)
Engines classified under subheading 840733 are primarily powertrains used in passenger cars and light commercial vehicles, covering a broad displacement range from 1000 cc to over 6000 cc. This segment includes inline three-cylinder and four-cylinder engines of 1.0-2.0 litres, V6 engines of 2.5-3.5 litres, and V8 or larger units used in luxury and sports vehicles. Turbocharged downsized engines delivering high power with lower CO2 emissions represent a growing market share. Gasoline direct injection (GDI) technology dominates new vehicle applications. The automotive transformation towards electrification is affecting import volumes of combustion engines, though petrol engines remain significant in the market, particularly in hybrid electric vehicles (HEV/PHEV). Imports of automotive engines from third countries, notably Japan, South Korea and Turkey, are substantial in the EU market. Preferential duty rates are available under EU FTAs with these countries. Importers should verify applicable rates in the TARIC database and ensure compliance with rules of origin to claim preferences.
Frequently asked questions
What distinguishes subheading 840733 from 840734 in the customs tariff?
Subheading 840733 covers spark-ignition engines over 1000 cc intended for vehicles of Chapter 87 CN (cars, motorcycles, tractors). Subheading 840734 covers engines of the same capacity but intended for other applications such as boats, generators or stationary machinery. The classification criterion is the engine's intended use, not its construction. The manufacturer's technical documentation should specify the intended application.
What emission standards apply to automotive engines under CN 840733?
Automotive engines imported into the EU must meet the current Euro 6e emission standard, with Euro 7 to follow once the new regulation takes effect. The standard covers limits for CO2, NOx, particulate matter (PM) and particle number (PN). Engines for heavy-duty vehicles are subject to Euro VI standards. Type-approval is mandatory before a vehicle can be placed on the EU market. Engines failing to meet emission standards cannot be installed in new vehicles registered in the EU.
Do automotive engines from Japan benefit from preferential tariffs?
Imports of engines from Japan into the EU may benefit from preferential duty rates under the EU-Japan Economic Partnership Agreement (EPA), which entered into force in 2019. Claiming preferential rates requires compliance with rules of origin and presentation of a proof of origin in the form of an origin statement on the invoice. Importers should verify the specific preferential rate for subheading 840733 in the current TARIC database.