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84
Tariff Chapter 84
Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
What does heading 8425 of the customs tariff cover?
Heading 8425 covers pulley tackle and hoists; winches and capstans; jacks. Chapter 84 covers nuclear reactors, boilers, machinery and mechanical appliances and parts thereof. These machines constitute key industrial equipment used in energy, manufacturing, mining, agriculture, food processing, textiles and mechanical engineering. Customs duty rates are generally 0% to 4.5% depending on the specific product and its intended use. Import of machinery and mechanical appliances requires compliance with the Machinery Directive 2006/42/EC (CE marking) and meeting safety requirements. Used machinery must have a declaration of conformity. Heading 8425 is part of Chapter 84 (machinery, mechanical and electrical equipment) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 8425 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates.
Duty rates and import requirements for heading 8425
Customs duty rates are generally 0% to 4.5% depending on the specific product and its intended use. Import of machinery and mechanical appliances requires compliance with the Machinery Directive 2006/42/EC (CE marking) and meeting safety requirements. Import of certain machinery may benefit from duty suspensions or tariff quotas. Import of machinery under heading 8425 requires compliance with Machinery Directive 2006/42/EC and CE marking. Used machinery imported into the EU must have an EC declaration of conformity and meet current safety standards. Check whether a duty suspension or tariff quota applies (EU autonomous tariff measures). Documentation must include operating instructions in the language of the destination country and an EC declaration of conformity. When importing goods under heading 8425 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 8425 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).
Classification of goods under heading 8425 — key considerations
Heading 8425 covers pulley tackle, hoists, and winches. Key: devices for lifting or pulling loads using ropes, chains, or straps. Includes manual, electric, and pneumatic hoists, and ship capstans. Common mistake: cranes are 8426, not 8425; passenger lifts/elevators are 8428.
Frequently asked questions
What duty rates apply to pulley tackle and hoists; winches and capstans; jacks under heading 8425?
Customs duty rates for pulley tackle and hoists; winches and capstans; jacks under heading 8425 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 8425 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing pulley tackle and hoists; winches and capstans; jacks into the EU?
Importing pulley tackle and hoists; winches and capstans; jacks under heading 8425 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying pulley tackle and hoists; winches and capstans; jacks under heading 8425?
Classification of goods under heading 8425 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 8425 covers pulley tackle and hoists; winches and capstans; jacks — exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for a Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.
Useful tools & resources
Customs calculators
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