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84292000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers

Graders and levellers

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
36 docs
C057C079C082Y054Y120Y121+30
Preferences
ERGA OMNES 0%AD 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Definition and scope of subheading 842920

Subheading 842920 of the Combined Nomenclature covers self-propelled graders and levellers, known as motor graders. These are construction machines equipped with an adjustable blade mounted between the front and rear axles for grading, profiling and maintaining gravel and dirt road surfaces. Motor graders are key machines in road construction and maintenance. Most have wheeled chassis with six or eight wheels. Classification requires distinguishing from bulldozers (842911, 842919), loaders (842951) and road rollers (842940). The criterion is a centrally mounted adjustable blade. The GIR, rules 1 and 6, form the basis.

Import requirements for graders (842920)

Importing motor graders under 842920 into the EU is governed by the Machinery Regulation (EU) 2023/1230 requiring CE marking. Engines must meet Stage V NRMM emission standards. Outdoor Noise Directive 2000/14/EC requires noise marking. The importer must hold an EORI number. Required documents include a commercial invoice, transport document, technical specification, CE declaration, engine emission certificate and proof of origin.

Customs duties and trade measures for subheading 842920

MFN duty rates for motor graders under 842920 should be verified in TARIC. Motor graders are high-value machines. Used machines require engine emission verification. Imports from Russia and Belarus are subject to EU sanctions. National VAT is charged. All rates should be verified in TARIC.

Emission standards and environmental rules for 8429 20

Earth-moving machinery under CN 8429 20 (graders and levellers) with combustion engines must comply with NRMM Stage V emission standards per Regulation (EU) 2016/1628, covering particulate matter (PM), nitrogen oxides (NOx) and hydrocarbons (HC). Importers must present engine type-approval certificates. Machinery with engines not meeting Stage V cannot be placed on the EU market. Electric and hybrid graders and levellers are increasingly common and exempt from NRMM limits but must comply with the Low Voltage Directive 2014/35/EU.

Frequently asked questions

What products are covered by subheading 842920?
Subheading 842920 covers self-propelled motor graders and levellers for grading and profiling road surfaces. These machines have an adjustable blade mounted centrally between axles. Bulldozers are classified under 842911/842919, loaders under 842951, rollers under 842940. Duty rates in TARIC.
What CE requirements apply to motor graders (842920)?
Motor graders are subject to the Machinery Regulation (EU) 2023/1230 requiring CE marking and a declaration of conformity. Engines must meet Stage V NRMM standards. Outdoor Noise Directive 2000/14/EC requires noise marking. The importer is responsible for machine compliance. Documentation must be retained for 10 years.
What documents are required for importing graders?
Importing requires a commercial invoice, transport document, EORI number, technical specification, CE declaration, NRMM Stage V engine certificate, noise marking and proof of origin. Used machines require engine emission verification. Duty rates in TARIC.
Are electric graders and levellers (8429 20) subject to NRMM emission standards?
Purely electric machinery under CN 8429 20 is exempt from NRMM emission standards (Regulation (EU) 2016/1628), which only apply to combustion engines.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate