84312000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Of machinery of heading 8427
Definition of subheading 843120
Subheading 843120 covers parts for machines of heading 8427, i.e. forklift trucks and other self-propelled works trucks with lifting equipment. This includes masts, forks, lift chains, sideshift carriages, traction motors, transmissions, hydraulic lift cylinders, controllers and chassis elements. Classification requires demonstrating the parts are for heading 8427 machines. The GIR, rules 1 and 6.
Import requirements (843120)
Import subject to UCC customs procedures. Safety components (lift chains, cylinders) may require CE. EORI required. Documents: invoice, transport, specification, proof of origin.
Customs duties (843120)
MFN rates in TARIC. Forklift parts from China represent significant imports. Imports from Russia/Belarus subject to sanctions. VAT. All rates in TARIC.
Classifying spare parts under CN 8431 20
Correct classification of parts for forklift trucks under CN 8431 20 requires understanding the Combined Nomenclature rules for parts. Per Section XVI Note 2, parts suitable for use solely or principally with particular machines are classified with those machines. General-purpose parts (bolts, bearings, gaskets) fall under their respective headings in chapters 73, 84 or 85. Note 2(b) provides that other parts are classified in the heading appropriate to the machine they serve. Importing spare parts for machinery subject to EU sanctions may be restricted.
Frequently asked questions
What is covered by 843120?
Parts for forklift trucks (heading 8427): masts, forks, chains, hydraulic cylinders, motors, controllers. Parts must be for heading 8427 machines. Duty rates in TARIC.
Do forklift parts require CE?
General spare parts do not require separate CE. Safety components (lift chains, critical cylinders) may require CE and declaration of conformity. Verify under Machinery Regulation (EU) 2023/1230.
Are products under CN 84 31 20 subject to Documents?
Invoice, transport, EORI, specification with intended use, proof of origin. Duty rates in TARIC.
How to classify repair kits for machinery under CN 8431 20?
Repair kits containing various spare parts are classified per GIR Rule 3(b) - by the component giving essential character. If no component predominates, Rule 3(c) applies, classifying under the last heading in numerical order.
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