Fire extinguishers, whether or not charged

Subheading 8424 10 of the Combined Nomenclature covers fire extinguishers, including portable hand-held units, wheeled extinguishers and fixed fire suppression devices. This category encompasses ABC and BC dry powder extinguishers, AFFF foam extinguishers, clean agent extinguishers, CO2 (carbon dioxide) extinguishers and water extinguishers with wetting agent additives. Classification under 8424 10 requires distinction from fixed fire suppression systems such as sprinkler installations, which may be classified under other subheadings of heading 8424 or chapter 84. Fire extinguishers are pressurised devices for fire suppression equipped with a valve, nozzle and cylinder containing extinguishing media. This subheading belongs to Section XVI and Chapter 84 of the CN. Classification follows the General Rules for Interpretation (GRI), rules 1 and 6. Where classification is uncertain, importers should apply for Binding Tariff Information (BTI).

Importing fire extinguishers under subheading 8424 10 into the European Union is subject to stringent safety regulations. Fire extinguishers as pressure equipment must comply with PED Directive 2014/68/EU on pressure equipment or SPVD Directive 2014/29/EU on simple pressure vessels, depending on design. CE marking and an EU declaration of conformity are required. Fire extinguishers must conform to European standards EN 3 (portable extinguishers) or EN 1866 (wheeled extinguishers). The importer must hold an EORI number and submit a customs declaration. Extinguishing media may be subject to REACH regulation and CLP Regulation (EC) No 1272/2008 on classification of chemical substances. Extinguishers containing fluorinated gases (HFC) are subject to Regulation (EU) No 517/2014 (F-gas) and may require import authorisation. Documentation includes commercial invoice, transport document, type-examination certificate, CE declaration of conformity and safety data sheet for the extinguishing agent. Duty rates should be verified in TARIC.

MFN customs duty rates for fire extinguishers under subheading 8424 10 should be verified in the current TARIC database. Preferential rates may be available under EU FTAs including CETA, EPA, EU-South Korea, TCA and the GSP system. Preferential treatment requires compliance with rules of origin and proof of origin documentation. Importers should check TARIC for anti-dumping or countervailing duties on extinguishers from specific countries. Import of extinguishers containing fluorinated gases (HFC) requires compliance with the EU F-gas quota system and may be subject to quantitative restrictions. Imports from Russia and Belarus are subject to EU sanctions. Import VAT is charged at the national rate. Fire extinguishers are safety products and market surveillance authorities may conduct post-market conformity checks against EN 3 and EN 1866 standards. All rates and trade measures should be verified in TARIC.

CN code 8424 10 covers portable fire extinguishers. Import requires EN 3 standard (portable) or EN 1866 (wheeled) compliance and Pressure Equipment Directive PED 2014/68/EU. Extinguishers must have type certificates from a notified body and CE marking. Customs clearance requires conformity certificate and technical documentation.