84814000
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
Safety or relief valves
Classification scope of subheading 8481 40
Subheading 8481 40 of the Combined Nomenclature covers safety or relief valves, i.e. devices that open automatically when a set pressure is exceeded to protect installations from damage. Safety valves are critical protective components for pressure vessels, steam boilers, gas installations and hydraulic systems. This subheading covers spring-loaded, diaphragm, pilot-operated and pressure-controlled safety valves. They must be distinguished from pressure-reducing valves (8481 10), check valves (8481 30) and other valves (8481 80). GRI Rules 1 and 6 form the basis. In case of doubt, a BTI ruling is recommended.
Import requirements for safety valves (8481 40)
Importing safety valves under subheading 8481 40 into the EU requires compliance with the UCC. The importer must hold an EORI number. Safety valves are subject to the PED 2014/68/EU as safety accessories and require CE marking with notified body involvement. Valves for steam boilers and pressure vessels fall under the highest hazard categories. Documentation includes a commercial invoice, transport document, technical specification, CE declaration, PED certificate and test report. VAT applies on import. Duty rates should be verified in TARIC.
Duty rates and trade measures for subheading 8481 40
MFN duty rates for safety valves under subheading 8481 40 should be verified in TARIC. Preferential rates may be available under EU FTAs. Compliance with rules of origin is required. Imports from Russia and Belarus are subject to EU sanctions. VAT applies on import. All duty rates should be verified in TARIC.
PED certification and valve imports under 8481 40
Valves under CN 8481 40 are subject to the Pressure Equipment Directive (PED) 2014/68/EU if intended for pressure installations above 0.5 bar. MFN duty: 1.7%. Gas installation valves additionally require compliance with Gas Appliances Regulation (EU) 2016/426. CE certification must include conformity assessment appropriate to the valve pressure category.
Frequently asked questions
What does subheading 8481 40 cover?
Subheading 8481 40 covers safety and relief valves that automatically open when set pressure is exceeded. They are critical protective components for pressure vessels and boilers. Pressure-reducing valves are under 8481 10, check valves under 8481 30. Duty rates should be verified in TARIC.
Do safety valves (8481 40) require certification?
Safety valves under subheading 8481 40 are subject to the PED 2014/68/EU as safety accessories and require CE marking with notified body involvement. The manufacturer must carry out a full conformity assessment including pressure testing and obtain a certificate from a notified body. Valves must be set to a specific activation pressure.
What documents are required to import safety valves?
Importing valves under subheading 8481 40 requires a commercial invoice, transport document (CMR, B/L or AWB), EORI number, technical specification, CE declaration, PED certificate from notified body and pressure test report. For preferential rates, a certificate of origin is needed. Duty rates should be verified in TARIC.
Do valves under 8481 40 require PED certification?
Valves under CN 8481 40 for pressure installations above 0.5 bar require PED 2014/68/EU certification. Low-pressure valves may be exempt from full conformity assessment.
Useful tools & resources
Customs calculators
Related glossary terms