84213200
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF›Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines
Definition and scope of CN subheading 842132
CN subheading 842132 covers oil or fuel filters for internal combustion engines, separating lubricating oil or fuel from mechanical contaminants in engine lubrication and fuel supply systems. This subheading may overlap in scope with subheading 842123, making precise classification verification at national level essential. Classification follows the General Rules for the Interpretation (GRI), particularly rules 1 and 6. This subheading may cover diesel engine lubricating oil filters for heavy vehicles, fuel filters for stationary engines and generators, and specialised filters for industrial engines. Correct distinction from air filters (842131) and other filters (842139) is essential. For borderline cases between 842123 and 842132 Binding Tariff Information (BTI) ruling is recommended.
Import requirements and regulations for oil and fuel filters (842132)
Importing oil and fuel filters under subheading 842132 into the EU is subject to the Union Customs Code. Filters for motor vehicles may require type approval under Regulation (EU) 2018/858. Filter quality must meet engine manufacturer standards for filtration efficiency, dirt-holding capacity and pressure resistance. Construction materials are subject to REACH requirements. The importer must hold an EORI number and file a customs declaration with the correct CN code. When importing automotive filters, correct differentiation between subheadings 842123 and 842132 is essential. Import documentation includes commercial invoice, technical specifications, quality certificates and origin documents. MFN and preferential duty rates should be verified in TARIC before each import.
Market and applications for oil and fuel filters (842132)
Oil and fuel filters classified under subheading 842132 represent a significant automotive and industrial aftermarket segment. Lubricating oil filters clean engine oil from metal particles, soot and oil degradation products, ensuring proper lubrication of engine components. Fuel filters remove water, rust and other contaminants from petrol or diesel before delivery to the injection system. Regular replacement of oil and fuel filters is essential for maintaining engine performance and extending engine life. EU filter imports originate from many countries including China, South Korea, Turkey and Japan. Importers should verify duty rates and potential anti-dumping measures on filters from specific countries of origin in TARIC. Spare parts for filtering apparatus are classified under subheading 842199.
Oil or fuel filters - type approval and automotive standards
CN code 8421 32 covers oil or fuel filters. Import of automotive parts requires ISO/TS 16949 quality standards and EU Type Approval Regulation 2018/858 compliance. Filters must meet OEM or equivalent specifications. Customs clearance requires commercial invoice, certificate of origin and automotive standards declaration. Spare parts may face anti-dumping duties.
Frequently asked questions
How to distinguish subheading 842132 from subheading 842123?
Subheadings 842123 and 842132 may overlap in scope for oil and fuel filters for internal combustion engines. Precise classification depends on detailed tariff notes at national and EU level. The importer should verify the current Combined Nomenclature structure in TARIC. For borderline cases Binding Tariff Information (BTI) ruling is recommended.
Are fuel filters for generators classified under subheading 842132?
Fuel filters for generators equipped with internal combustion engines may be classified under subheading 842132 as fuel filters for combustion engines. The key factor is that the filter is intended for purifying fuel supplied to the generator combustion engine. The importer should precisely describe the filter purpose in the customs declaration and verify classification in TARIC.
What quality standards must oil filters under subheading 842132 meet?
Oil filters must meet engine manufacturer quality standards for filtration efficiency, dirt-holding capacity, pressure and temperature resistance, and leak-tightness. Replacement filters should provide performance at least equivalent to original equipment filters. Quality certificates and test reports should be available in the import documentation.
What are the import requirements for oil or fuel filters CN 8421 32?
Importing oil or fuel filters CN 8421 32 requires Machinery Directive 2006/42/EC compliance, CE marking and declaration of conformity. TARIC sets the duty rates. Additional sector-specific requirements may apply.
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