84781000
KERNREAKTOREN, KESSEL, MASCHINEN, APPARATE UND MECHANISCHE GERÄTE; TEILE DAVON›Maschinen und Apparate zum Aufbereiten oder Verarbeiten von Tabak, in diesem Kapitel anderweit weder genannt noch inbegriffen
Maschinen und Apparate zum Aufbereiten oder Verarbeiten von Tabak, in diesem Kapitel anderweit weder genannt noch inbegriffen, Maschinen
EU-Regelzollsatz
1.7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
16 Dok.
Y921X844Y719Y745X834X840+10
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 1.7% | - | R2261/98 |
Praferenzen
AD 0%AL 0%BA 0%CA 0%CAMER 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%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Hinweise
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”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
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.
Export control on restricted goods and technologiesBYR0765/06
Export control on restricted goods and technologies
BYR0765/06
Dokumente / Referenzen
Y921
Bedingungen
- Y001Other conditions: Y921- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM937Goods from the Annex VI (List of goods used for the production or manufacturing of tobacco products referred to in Article 1g) of Council regulation (EC) 765/2006 (Council Regulation (EU) 2021/1030)
- CD8491.It shall be prohibited to sell, supply, transfer, or export the goods listed in Annex VI whether such goods originate or not in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus. 2.Annex VI shall include the goods used for the production or manufacturing of tobacco products. 3.The prohibitions in paragraphs 1 shall be without prejudice to the execution of contracts concluded before 25 June 2021, or ancillary contracts necessary for the execution of such contracts. ( Regulation (EC) 765/2006 - Article 1g )(Council Regulation (EU) 2021/1030 )
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719- Import/export allowed after control
- Y010Other conditions: Y745- Import/export allowed after control
- Y020Other conditions: X844- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM884Goods from the Annex XIh of Regulation (EU) 2018/285 (Machinery and electrical equipment)
Export prohibitionKPR0285/18
Export prohibition
KPR0285/18
Hinweise
- TM888Goods from the Annex XI l of Regulation (EU) 2017/1509 (Industrial machinery, transportation vehicles, iron, steel and other metals)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- Y001Other conditions: X834- Import/export allowed after control
- Y005Other conditions: X840- Import/export allowed after control
- Y010Other conditions: Y833- Import/export allowed after control
- Y030Other conditions: Y708- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Export controlUAR0692/14
Export control
UAR0692/14
Dokumente / Referenzen
X802Y997
Bedingungen
- Y001Other conditions: Y997- Export allowed
- Y005Other conditions: X802- Export allowed
- Y009Other conditions: the condition is not fulfilled- Export is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Export controlUAR0263/22
Export control
UAR0263/22
Dokumente / Referenzen
X985Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y003Other conditions: X985- Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V052Devices for writing and reading texts in Braille
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
FRgold24-08179
Mechanical cigarette rolling machine
KunststoffGRI 1GRI 6
FRgold25-01489
Mechanical cigarette rolling aid
bambusGRI 1GRI 6
PLgold5-000177
Manual cigarette rolling machine
MetallGRI 1GRI 6
FRgold24-08177
Metal cigarette rolling box with mechanical rollers
MetallGRI 1GRI 5bGRI 6
DEgold258/24-1
Tobacco rolling machine
unedles MetallGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung der Unterposition 8478 10
Unterposition 8478 10 umfasst Maschinen zum Aufbereiten oder Verarbeiten von Tabak, anderweit weder genannt noch inbegriffen. Dazu gehoeren Tabakblatt-Sortiermaschinen, Befeuchtungs- und Konditioniermaschinen, Tabakschneidemaschinen, Mischmaschinen, Trocknungsmaschinen, Entrippungsmaschinen und Maschinen zur Herstellung von Folientabak. Abzugrenzen von Zigaretten- und Zigarrenherstellungsmaschinen. Entscheidendes Kriterium ist die Verarbeitung von Rohtabak vor der Endproduktherstellung. AV 1 und 6 bilden die Grundlage.
Einfuhranforderungen (8478 10)
Die Einfuhr erfordert Einhaltung des UZK. Tabakmaschinen unterliegen der Maschinenverordnung (EU) 2023/1230. Sie können nationalen Vorschriften der Tabakindustrie und der Tabakproduktrichtlinie 2014/40/EU unterliegen. Zollunterlagen umfassen Handelsrechnung, Befoerderungsdokument, CE-Erklärung und technische Spezifikation. Mehrwertsteuer faellt an.
Zollsätze für Unterposition 8478 10
MFN-Zollsätze sind in TARIC zu überprüfen. Praeferenzzollsaetze können verfügbar sein. Einfuhren aus Russland und Belarus unterliegen EU-Sanktionen. Alle Sätze in TARIC überprüfen.
Verbrauchsteuervorschriften und Tabakmaschinen 8478 10
Tabakverarbeitungsmaschinen unter 8478 10 unterliegen strenger Zollaufsicht. Die Maschinen selbst sind nicht verbrauchsteuerpflichtig, ihre Einfuhr kann jedoch aufgrund der Tabakproduktrichtlinie (2014/40/EU) zusätzliche Dokumentation erfordern. MFN-Zollsatz: 1,7%. Maschinenverordnung (EU) 2023/1230 ist einzuhalten.
Häufig gestellte Fragen
Was umfasst Unterposition 8478 10?
Maschinen zum Aufbereiten und Verarbeiten von Tabak, darunter Sortier-, Befeuchtungs-, Schneid-, Misch- und Trocknungsmaschinen. Zigarettenmaschinen unter anderen Unterpositionen der Position 8478. CE-Kennzeichnung erforderlich. Zollsätze in TARIC überprüfen.
Unterliegen Tabakmaschinen zusaetzlichen Vorschriften?
Tabakmaschinen können nationalen Vorschriften und der Tabakproduktrichtlinie 2014/40/EU unterliegen. Maschinenverordnung (EU) 2023/1230 ist einzuhalten. CE-Kennzeichnung ist vorgeschrieben. Zollsätze in TARIC überprüfen.
Welche Unterlagen werden benoetigt?
Handelsrechnung, Befoerderungsdokument, EORI-Nummer, CE-Konformitätserklärung, Betriebsanleitung und technische Spezifikation. Für Praeferenzzollsaetze ist Ursprungsnachweis erforderlich. Zollsätze in TARIC überprüfen.
Ist für Tabakmaschinen unter 8478 10 eine Lizenz erforderlich?
Die Einfuhr von Tabakmaschinen unter 8478 10 erfordert keine separate Lizenz, kann aber Endverwendungskontrollen unterliegen. MFN-Zollsatz: 1,7%.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Maschinen und Apparate zum Aufbereiten oder Verarbeiten von Tabak, in diesem Kapitel anderweit weder genannt noch inbegriffen, Maschinen“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Maschinen und Apparate zum Aufbereiten oder Verarbeiten von Tabak, in diesem Kapitel anderweit weder genannt noch inbegriffen, Maschinen“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe