Subheading 842810 of the Combined Nomenclature covers lifts (passenger and goods elevators) and skip hoists. This category includes passenger lifts installed in residential and office buildings, goods lifts in industrial facilities, hospital lifts, skip hoists used in mining and construction, and other devices for vertical transport of persons or loads in a shaft or guide. Lifts are among the most strictly regulated machinery categories in the EU due to personal safety concerns. Classification requires distinguishing from escalators (842840), conveyors (842831-842839) and lifting platforms. The General Interpretive Rules (GIR), particularly rules 1 and 6, form the basis for classification. A BTI ruling is recommended where doubt exists.

Importing lifts and skip hoists under subheading 842810 into the European Union is subject to both the Lifts Directive 2014/33/EU (for passenger lifts in buildings) and the Machinery Regulation (EU) 2023/1230 (for goods lifts and skip hoists not covered by the Lifts Directive). The Lifts Directive requires conformity assessment by a notified body, an EU declaration of conformity and CE marking. Manufacturers of lift safety components must carry out EU type examination. Passenger lifts are subject to harmonised standards EN 81-20 and EN 81-50 on design and installation. The importer must hold an EORI number. Required documents include a commercial invoice, transport document, technical specification, CE declaration of conformity, notified body certificates and proof of origin.

MFN duty rates for lifts and skip hoists under subheading 842810 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs. Lifts are high-value goods typically imported as component sets (car, drive, controls, guide rails), requiring careful classification and customs valuation. Import of complete lifts must include all sub-assemblies in the customs value. The importer should check TARIC for anti-dumping measures. Imports from Russia and Belarus are subject to EU sanctions restrictions. National VAT is charged on import. All rates and trade measures should be verified in TARIC.

Importing lifts and skip hoists under CN 8428 10 requires compliance with stringent EU safety frameworks. The Machinery Regulation (EU) 2023/1230, replacing Directive 2006/42/EC, mandates CE marking, an EU declaration of conformity, and technical documentation. Lifting equipment falls under the Lifts Directive 2014/33/EU, requiring notified body involvement in conformity assessment. Installations in explosive atmospheres need ATEX certification under Directive 2014/34/EU. The manufacturer or authorised representative in the EU bears responsibility for the conformity assessment procedure.