84295200
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
Machinery with a 360° revolving superstructure
Definition and scope of subheading 842952
Subheading 842952 covers self-propelled excavators with a superstructure capable of rotating 360 degrees. This includes crawler excavators, wheeled excavators, mini-excavators, demolition excavators and long-reach excavators. These machines have a boom and arm with a bucket on a rotating superstructure enabling digging, loading and material handling in all directions. Excavators are among the most numerous construction machine categories worldwide. Classification requires distinguishing from loaders (842951), backhoe loaders (842959) and cranes (8426). The criterion is full superstructure rotation and a boom-mounted bucket. The GIR, rules 1 and 6, form the basis.
Import requirements for excavators (842952)
Importing excavators under 842952 into the EU is governed by the Machinery Regulation (EU) 2023/1230 with CE marking. Engines must meet Stage V NRMM. Outdoor Noise Directive applies. Electric and hybrid excavators are a growing segment. The importer must hold an EORI number. Required documents include commercial invoice, transport document, technical specification with weight, digging depth and lifting capacity, CE declaration, engine emission certificate and proof of origin. Crawler excavator transport requires low-loader trailers.
Customs duties for subheading 842952
MFN duty rates for excavators under 842952 should be verified in TARIC. Excavators from China, Japan and South Korea are the main import flows. Used machines require emission verification. Imports from Russia and Belarus are subject to EU sanctions. National VAT is charged. All rates in TARIC.
Emission standards and environmental rules for 8429 52
Earth-moving machinery under CN 8429 52 (excavators with rotating superstructure) 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 excavators with rotating superstructure 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 842952?
Subheading 842952 covers excavators with 360-degree rotating superstructure: crawler, wheeled, mini-excavators and demolition types. Loaders are under 842951, backhoe loaders under 842959. The criterion is full superstructure rotation. Duty rates in TARIC.
What emission standards apply to excavators (842952)?
Engines must meet Stage V NRMM under Regulation (EU) 2016/1628. Import with engines below Stage V is restricted. Electric excavators are exempt from NRMM. Outdoor Noise Directive requires guaranteed noise level marking.
How to distinguish excavators (842952) from backhoe loaders (842959)?
Subheading 842952 covers excavators with full 360-degree superstructure rotation. Backhoe loaders (842959) combine rear excavator and front loader functions, typically without full rotation. The criterion is full rotation and absence of a front bucket. A BTI is recommended where doubt exists.
Are electric excavators with rotating superstructure (8429 52) subject to NRMM emission standards?
Purely electric machinery under CN 8429 52 is exempt from NRMM emission standards (Regulation (EU) 2016/1628), which only apply to combustion engines.
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