84313900
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Other
Definition of subheading 843139
Subheading 843139 covers parts for heading 8428 machines (other than lifts and escalators under 843131), i.e. parts for conveyors, cableways, industrial robots and other lifting equipment. This includes conveyor drive drums, idlers, conveyor belts (as parts), transport chains, guides, support structure elements and control systems. Classification requires demonstrating the parts are for heading 8428 machines. The GIR, rules 1 and 6.
Import requirements (843139)
Import subject to standard UCC customs procedures. Cableway safety components require CE under Regulation (EU) 2016/424. Other parts follow standard procedures. EORI required.
Customs duties (843139)
MFN rates in TARIC. Wide range of parts of varying value. Imports from Russia/Belarus subject to sanctions. VAT. All rates in TARIC.
Classifying spare parts under CN 8431 39
Correct classification of parts for conveyors under CN 8431 39 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 843139?
Parts for conveyors, cableways, industrial robots and other lifting equipment (heading 8428): drums, idlers, belts, chains, guides. Lift parts under 843131. Duty rates in TARIC.
Are conveyor belts classified under 843139?
Conveyor belts imported as spare parts for heading 8428 conveyors may be classified under 843139. However, rubber belts may be classified under Chapter 40. The criteria are intended use and material. A BTI is recommended where doubt exists.
Are products under CN 84 31 39 subject to Documents?
Invoice, transport, EORI, specification identifying intended use, proof of origin. Duty rates in TARIC.
How to classify repair kits for machinery under CN 8431 39?
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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