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84339000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437

Parts

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
21 docs
C057C079C082Y054Y120Y121+15
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

BTI classification examples

DEgold922/25-1

Steerable drive axle for combine harvesters

metalGRI 1GRI 6
CZgold00-04/01

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szary stop (żeliwo)GRI 1GRI 6
DEgold310/24-1

Sieve chain for agricultural cleaning machines

metalGRI 1GRI 6
CZgold00-04/01

Safety bar for single-drum lawn mower

steelGRI 1GRI 6
DEgold649/24-1

Steel grain tank lid for combine harvester

steelGRI 1GRI 6

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.

Classification scope of subheading 8433 90

Subheading 8433 90 of the Combined Nomenclature covers parts for machines of heading 8433, i.e. harvesting and threshing machinery for agricultural products, including combine harvesters, mowers, hay and straw balers, tedders, rakes, root crop harvesters and fruit sorting machines. This category includes cutter blades and knife bars for mowers and combines, threshing drums, sieves, gearbox components, conveyor chains, rake star fingers and other mechanical components. Classification under 8433 90 requires that the part be identifiable as exclusively or principally designed for machines of heading 8433. The GRI, particularly Rules 1 and 6, and Notes to Section XVI form the classification basis. Parts of general use (bolts, bearings, gaskets) are classified under their respective headings. In case of doubt, a BTI ruling is recommended.

Import requirements for parts of harvesting machinery (8433 90)

Importing parts under subheading 8433 90 into the EU requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and file a customs declaration with the correct CN code. Spare parts for agricultural machinery that are not standalone machines do not generally require separate CE marking, but must meet quality and material requirements ensuring safe operation in the complete machine. Cutting blades and elements must be made of appropriate steel grades. Parts in food contact (e.g. fruit sorting machine components) must comply with Regulation (EC) No 1935/2004. VAT applies on import. MFN duty rates should be verified in TARIC. Imports of steel parts from Russia and Belarus may be subject to EU sanctions on steel products.

Duty rates and trade measures for subheading 8433 90

MFN duty rates for parts of harvesting machinery under subheading 8433 90 must be verified in the current EU TARIC database. Preferential rates may be available under EU FTAs, including CETA, EPA, KOREU and TCA, as well as under the GSP. Claiming preferences requires compliance with rules of origin and valid proof of origin. Spare parts for agricultural machinery may benefit from autonomous tariff suspensions, particularly if not manufactured in the EU in sufficient quantities. Importers should check TARIC for anti-dumping duties on steel parts from specific countries. Imports of steel products from Russia and Belarus are subject to EU sanctions. Correct classification is important as duty rates for parts may differ from rates on complete machines. All current rates must be verified in TARIC.

Seasonal import planning for CN 8433 90

Imports of parts for harvesting machinery under CN 8433 90 follow seasonal patterns - peak volumes occur pre-harvest (March-May) and pre-sowing (August-September). Planning customs clearance in advance helps avoid delays during peak season. The simplified procedure with AEO authorisation enables faster clearance. Transporting oversized machinery requires special transport permits. Temporary admission relief allows duty-free import for up to 24 months if the machinery is intended for re-export, with a guarantee covering potential duty liability.

Frequently asked questions

What does subheading 8433 90 cover?
Subheading 8433 90 covers parts for machines of heading 8433: combine harvesters, mowers, hay balers, tedders, rakes, root harvesters and sorting machines. It includes cutter blades, threshing drums, sieves, gearbox parts, conveyor chains and similar components. Parts must be identifiable as designed for heading 8433 machines. General-purpose parts (bolts, bearings) are classified separately. Duty rates should be verified in TARIC.
Do combine harvester parts under 8433 90 require CE marking?
Spare parts for agricultural machinery under subheading 8433 90 that are not standalone machines generally do not require separate CE marking. However, they must meet quality and material standards to ensure safe operation in the complete machine. The machine manufacturer remains responsible for overall safety. Parts with food contact must comply with Regulation (EC) No 1935/2004. Duty rates should be verified in TARIC.
What documents are needed for importing harvesting machine parts (8433 90)?
Import of parts under subheading 8433 90 requires a commercial invoice, transport document (CMR, B/L or AWB), EORI number and technical specification. For preferential rates, proof of origin is needed (EUR.1 or invoice declaration). Import of steel parts from China may be subject to anti-dumping duties. Duty rates should be verified in TARIC.
Can parts for harvesting machinery (8433 90) be imported under inward processing?
Agricultural machinery under CN 8433 90 is not typical for inward processing, as this procedure applies to goods processed and re-exported.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate